0001213900-21-062014 | S-1 | XBRL Viewer

Goodwill [Line Items]

Goodwill

5. Goodwill

The Company recorded goodwill in connection with its acquisitions. The changes in the carrying value of goodwill for the period ended September 30, 2021 are as noted in the tables below:

	Carrying Value
Balance at December 31, 2020	$	6,610,557
Goodwill acquired during the period		—
Balance at September 30, 2021	$	6,610,557

5. Goodwill

The Company recorded goodwill in connection with its acquisitions. The changes in the carrying value of goodwill for the years ended December 31, 2020 and 2019 are as noted in the tables below:

	Carrying Value
Balance at December 31, 2018	$	6,265,255
Goodwill acquired during the period		42,185
Balance at December 31, 2019	$	6,307,440
Goodwill acquired during the period		303,117
Balance at December 31, 2020	$	6,610,557

Summary of Significant Accounting Policies (Details) - USD ($)	5 Months Ended	9 Months Ended	12 Months Ended			13 Months Ended
	Dec. 31, 2020	Sep. 30, 2021	Dec. 31, 2020	Dec. 30, 2020	Dec. 31, 2019	Mar. 31, 2021
Summary of Significant Accounting Policies (Details) [Line Items]
Federal depository insurance coverage	$ 250,000		$ 250,000
warrants issued	$ 6,366,666		6,366,666
Temporary equity stated shares (in Shares)	11,500,000
Offering Costs	$ 6,793,491
Underwriting Fees	2,300,000
Deferred underwriting fees	4,025,000
Other offering costs	468,491
Expenses	191,112
Federal deposit insurance coverage		$ 250,000
Aggregate shares of common stock (in Shares)		6,366,666
Ambulnz, Inc. [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Cash	$ 323,000	$ 37,300,000	$ 323,000		$ 221,000
Principal owners voting interest rate			10.00%
Number of shares excluded from calculation (in Shares)			38,369		8,728
Leases term	10 years	10 years	10 years
Advertising costs			$ 740,234		$ 1,125,799
Right-of-use assets	$ 4,997,407	$ 4,511,988	4,997,407		$ 5,147,005
Lease liabilities	14,295,660		14,295,660
Utility, Revenue and Expense Recognition, Policy [Policy Text Block]		$337,654
Loans and Leases Receivable, Allowance for Loan Losses Policy [Policy Text Block]		$321,079
Impairment or Disposal of Long-Lived Assets, Including Intangible Assets, Policy [Policy Text Block]		$220,081
Recognition of Asset and Liability for Lease of Acquiree [Policy Text Block]		$189,167
Equity Method Investments [Policy Text Block]		$30,914
Sales percentage		$ 0.44
Financing Receivable, Percent Past Due		42.00%
Related Parties Amount in Cost of Sales		$ 0.14
Cash	288,593	$ 913,464	288,593
Beneficial owners percentage		10.00%
Excluded shares (in Shares)		38,294
Ambulnz, Inc. [Member] \| ROU [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Right-of-use assets	14,112,316		$ 14,112,316
Revision to Previously Reported Financial Statements [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Reclassification amount				$ 5,000,000		$ 5,000,001,000,000
IPO [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Derivative warrant liabilities	(3,833,333)	$ 3,833,333
Warrants issued		6,366,666
Lease liabilities		8,600,000
Private Placement [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Derivative warrant liabilities	(2,533,333)	$ 2,533,333
Class A Common Stock [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Interest income earned on investments held trust account	$ 6,367,000
Common stock, shares subject to possible redemption (in Shares)	11,500,000	11,500,000	11,500,000

Restatement of Previously Issued Financial Statements (Details) - Schedule of effects of restatements on previously issued financial statements - USD ($)	5 Months Ended
	Dec. 31, 2020	Jun. 30, 2021	Mar. 31, 2021	Oct. 19, 2020
As Previously Reported [Member]
Condensed Financial Statements, Captions [Line Items]
Warrant liabilities
Class A common stock subject to possible redemption (in Shares)	106,882,750	96,789,380	99,831,950	107,104,620
Preferred stock
Class A common stock (in Shares)	81			79
Class B common stock		182	152
Additional paid-in capital	$ 5,148,390	10,275,771	7,233,231	$ 5,004,204
Accumulated deficit	(148,751)	$ (5,276,232)	$ (2,233,665)	$ (4,608)
Change in fair value of warrant liabilities
Initial classification of Class A common shares subject to possible redemption	107,104,620
Change in value of Class A common shares subject to possible redemption	(221,870)
Offering expense associated with warrant liabilities
Net loss	$ (148,751)
Basic and diluted net loss per share (in Dollars per share)	$ (0.06)
As Previously Reported [Member] \| As Previously Restated And Reported In Form Ten Ka Amendment No One [Member]
Condensed Financial Statements, Captions [Line Items]
Class A common stock subject to possible redemption (in Shares)	97,842,080			101,947,620
Preferred stock
Class A common stock (in Shares)	172			131
Class B common stock	$ 288			$ 331
Additional paid-in capital	9,223,081			5,195,264
Accumulated deficit	(4,223,533)			(195,720)
Total stockholders’ equity (deficit)	5,000,008			5,000,006
Total Liabilities, Class A Common Stock Subject to Possible Redemption and Stockholders’ Equity (Deficit)	116,067,608			116,390,976
Initial classification of Class A common shares subject to possible redemption	101,947,620
Change in value of Class A common shares subject to possible redemption	(4,105,540)
Total assets	116,067,608			116,390,976
Total liabilities	13,225,520			9,443,350
Net loss	$ (4,223,533)
Weighted average shares outstanding – Class A common stock (in Shares)	11,500,000
Basic and diluted net loss per share – Class A common stock (in Dollars per share)	$ 0
Weighted average shares outstanding – Class B common stock (in Shares)	2,875,000
Basic and diluted net loss per share – Class B common stock (in Dollars per share)	$ (1.48)
Adjustments [Member]
Condensed Financial Statements, Captions [Line Items]
Warrant liabilities	$ 9,040,670			$ 5,157,000
Class A common stock subject to possible redemption (in Shares)	(9,040,670)	18,210,620	15,168,050	(5,157,000)
Preferred stock
Class A common stock (in Shares)	91			52
Class B common stock		(182)	(152)
Additional paid-in capital	$ 4,074,691	(10,275,771)	(7,233,231)	$ 191,060
Accumulated deficit	(4,074,782)	$ (7,934,667)	$ (7,934,667)	$ (191,112)
Change in fair value of warrant liabilities	3,883,670
Initial classification of Class A common shares subject to possible redemption	(5,157,000)
Change in value of Class A common shares subject to possible redemption	(3,883,670)
Offering expense associated with warrant liabilities	191,112
Net loss	$ (4,074,782)
Basic and diluted net loss per share (in Dollars per share)	$ (1.42)
Adjustments [Member] \| As Previously Restated And Reported In Form Ten Ka Amendment No One [Member]
Condensed Financial Statements, Captions [Line Items]
Class A common stock subject to possible redemption (in Shares)	17,157,920			13,052,380
Preferred stock
Class A common stock (in Shares)	(172)			(131)
Class B common stock
Additional paid-in capital	(9,223,081)			(5,195,264)
Accumulated deficit	(7,934,667)			(7,856,985)
Total stockholders’ equity (deficit)	(17,157,920)			(13,052,380)
Total Liabilities, Class A Common Stock Subject to Possible Redemption and Stockholders’ Equity (Deficit)
Initial classification of Class A common shares subject to possible redemption	(101,947,620)
Change in value of Class A common shares subject to possible redemption	4,105,540
Total assets
Total liabilities
Net loss
Weighted average shares outstanding – Class A common stock (in Shares)	(5,588,028)
Basic and diluted net loss per share – Class A common stock (in Dollars per share)	$ (0.48)
Weighted average shares outstanding – Class B common stock (in Shares)
Basic and diluted net loss per share – Class B common stock (in Dollars per share)	$ 1
As Restated [Member]
Condensed Financial Statements, Captions [Line Items]
Warrant liabilities	$ 9,040,670			$ 5,157,000
Class A common stock subject to possible redemption (in Shares)	97,842,080	115,000,000	115,000,000	101,947,620
Preferred stock
Class A common stock (in Shares)	172			131
Class B common stock
Additional paid-in capital	$ 9,223,081			$ 5,195,264
Accumulated deficit	(4,223,533)	$ (13,210,899)	$ (10,168,332)	$ (195,720)
Change in fair value of warrant liabilities	3,883,670
Initial classification of Class A common shares subject to possible redemption	101,947,620
Change in value of Class A common shares subject to possible redemption	(4,105,540)
Offering expense associated with warrant liabilities	191,112
Net loss	$ (4,223,533)
Basic and diluted net loss per share (in Dollars per share)	$ (1.48)
As Restated [Member] \| As Previously Restated And Reported In Form Ten Ka Amendment No One [Member]
Condensed Financial Statements, Captions [Line Items]
Class A common stock subject to possible redemption (in Shares)	115,000,000			115,000,000
Preferred stock
Class A common stock (in Shares)
Class B common stock	$ 288			$ 331
Additional paid-in capital
Accumulated deficit	(12,158,200)			(8,052,705)
Total stockholders’ equity (deficit)	(12,157,912)			(8,052,374)
Total Liabilities, Class A Common Stock Subject to Possible Redemption and Stockholders’ Equity (Deficit)	116,067,608			116,390,976
Initial classification of Class A common shares subject to possible redemption
Change in value of Class A common shares subject to possible redemption
Total assets	116,067,608			116,390,976
Total liabilities	13,225,520			$ 9,443,350
Net loss	$ (4,223,533)
Weighted average shares outstanding – Class A common stock (in Shares)	5,911,972
Basic and diluted net loss per share – Class A common stock (in Dollars per share)	$ (0.48)
Weighted average shares outstanding – Class B common stock (in Shares)	2,875,000
Basic and diluted net loss per share – Class B common stock (in Dollars per share)	$ (0.48)

Goodwill (Details) - Schedule of carrying value of good will - Ambulnz, Inc. [Member] - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Goodwill [Line Items]
Balance at beginning	$ 6,610,557	$ 6,307,440	$ 6,265,255
Goodwill acquired during the period		303,117	42,185
Balance at ending	$ 6,610,557	$ 6,610,557	$ 6,307,440

Goodwill (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2021

Dec. 31, 2020

Schedule changes in carrying value of goodwill

Goodwill (Tables) [Line Items]

	Carrying Value
Balance at December 31, 2020	$	6,610,557
Goodwill acquired during the period		—
Balance at September 30, 2021	$	6,610,557

	Carrying Value
Balance at December 31, 2018	$	6,265,255
Goodwill acquired during the period		42,185
Balance at December 31, 2019	$	6,307,440
Goodwill acquired during the period		303,117
Balance at December 31, 2020	$	6,610,557

Accounting Policies, by Policy (Policies)

5 Months Ended

9 Months Ended

12 Months Ended

Dec. 31, 2020

Sep. 30, 2021

Dec. 31, 2020

Accounting Policies, by Policy (Policies) [Line Items]

Basis of Presentation

Basis of presentation

The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”).

As described in the Company’s Form 8-K filed on November 22, 2021 and in Note 2 — Restatement of Previously Issued Financial Statements herein, the Company’s financial statements as of December 31, 2020 and for the period from August 11, 2020 (inception) through December 31, 2020 (collectively, the “2020 Affected Period”), are restated in this Annual Report on Form 10-K/A (Amendment No. 2) (this “Annual Report”) to correct the misapplication of accounting guidance related to the Company’s Public Shares in the Company’s previously restated audited financial statements for such period. The restated financial statements are indicated as “Restated” in the audited financial statements and accompanying notes, as applicable. See Note 2 — Restatement of Previously Issued Financial Statements for further discussion.

Basis of Presentation

The accompanying unaudited condensed consolidated financial statements are presented in U.S. dollars in conformity with accounting principles generally accepted in the United States of America (“GAAP”) for financial information and pursuant to the rules and regulations of the SEC. Accordingly, they do not include all of the information and footnotes required by GAAP. In the opinion of management, the unaudited condensed consolidated financial statements reflect all adjustments, which include only normal recurring adjustments necessary for the fair statement of the balances and results for the period presented. Operating results for the three and nine month periods ended September 30, 2021 are not necessarily indicative of the results that may be expected for the full year ending December 31, 2021.

The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the audited financial statements and notes thereto included in the Company’s Annual Report on Form 10-K/A filed with the SEC on November 23, 2021.

Use of Estimates

The preparation of the financial statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period.

Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. One of the more significant accounting estimates included in these financial statements is the determination of the fair value of the warrant liability. Such estimates may be subject to change as more current information becomes available and accordingly the actual results could differ significantly from those estimates.

Use of Estimates

The preparation of unaudited condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the unaudited condensed consolidated financial statements, which management considered in

formulating its estimate, could change in the near term due to one or more future confirming events. One of the more significant accounting estimates included in these financial statements is the determination of the fair value of the derivative warrant liabilities. Such estimates may be subject to change as more current information becomes available. Accordingly, the actual results could differ significantly from those estimates.

Emerging Growth Company

The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act of 1933, as amended (the “Securities Act”), as modified by the Jumpstart our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act of 2002, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved.

Further, section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that an emerging growth company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such an election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new

or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.

Cash and Cash Equivalents

Cash consists of proceeds from the sale of the Private Placement Warrants held outside of the Trust Account which may be used to pay for operating expenses, including expenses associated with identifying target businesses and consummating an initial business combination. The Company considers cash equivalents to be all short-term investments with an original maturity of three months or less when purchased. The Company did not have any cash equivalents as of December 31, 2020.

Concentration of Credit Risk and Off-Balance Sheet Risk

Concentration of Credit Risk

Financial instruments that potentially subject the Company to concentration of credit risk consist of cash accounts in a financial institution which, at times, may exceed the Federal depository insurance coverage of $250,000. The Company has not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such accounts. At December 31, 2020, the assets held in the Trust Account were substantially all held in U.S. Treasury Bills.

Concentration of Credit Risk

Derivative Warrant Liabilities

Warrant Liabilities

The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company evaluates all of its financial instruments, including issued stock purchase warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives, pursuant to ASC 480 and ASC 815-15. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is reassessed at the end of each reporting period.

The Company accounts for its 6,366,666 common stock warrants issued in connection with its initial public offering (3,833,333) and Private Placement (2,533,333) as derivative warrant liabilities in accordance with ASC 815-40. Accordingly, the Company recognizes the warrant instruments as liabilities at fair value and adjusts the instruments to fair value at each reporting period. The liabilities are subject to remeasurement at each balance sheet date until exercised, and any change in fair value is recognized in the Company’s statement of operations. The fair value of warrants issued by the Company in connection with the initial public offering and Private Placement was determined using Monte Carlo simulations at the initial public offering date (October 19, 2020) and at December 31, 2020.

Derivative Warrant Liabilities

The Company accounts for its 6,366,666 warrants issued in connection with its Initial Public Offering (3,833,333 Public Warrants) and Private Placement (2,533,333 Private Placement Warrants) as derivative warrant liabilities in accordance with ASC 815-40. Accordingly, the Company recognizes the warrant instruments as liabilities at fair value and adjusts the instruments to fair value at each reporting period. The liabilities are subject to remeasurement at each balance sheet date until exercised, and any change in fair value is recognized in the Company’s condensed consolidated statement of operations.

Offering Costs Associated with the Initial Public Offering

Offering costs consist principally of professional and registration fees incurred through the balance sheet date that are related to the initial public offering. Offering costs were allocated to the separable financial instruments issued in the Initial Public Offering on a relative fair value basis, compared to total proceeds received. Offering costs associated with warrant liabilities were recorded and presented as non-operating expenses in the statement of operations, while offering costs associated with the Public Shares were charged against the carrying value of such Class A common stock upon the completion of the Initial Public Offering. On December 31, 2020, offering costs totaled $6,793,491 (consisting of $2,300,000 of underwriting fees, $4,025,000 of deferred underwriting fees and $468,491 of other offering costs), of which $191,112 was charged to expense and $6,602,379 was charged against the carrying value of the Public Shares.

Offering Costs Associated with the Initial Public Offering

Offering costs consisted of legal, accounting, underwriting fees and other costs incurred through the Initial Public Offering that were directly related to the Initial Public Offering. Offering costs were allocated to the separable financial instruments issued in the Initial Public Offering based on a relative fair value basis, compared to total proceeds received. Offering costs associated with warrant liabilities were expensed as incurred and presented as non-operating expenses in the statement of operations. Offering costs associated with the Class A common stock were charged to stockholders’ equity upon the completion of the Initial Public Offering. The Company classified deferred underwriting commissions as non-current liabilities as their liquidation was not reasonably expected to require the use of current assets or require the creation of current liabilities.

Fair Value of Financial Instruments

The fair value of the Company’s assets and liabilities, which qualify as financial instruments under FASB ASC 820, “Fair Value Measurements and Disclosures,” approximates the carrying amounts represented in the balance sheet primarily due to their short-term nature.

Income Taxes

The Company follows the asset and liability method of accounting for income taxes under FASB ASC 740, “Income Taxes” (“ASC 740”). Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred income tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income during the period that included the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.

In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the period in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and taxing strategies in making this assessment. Because the future realization of tax benefits is not considered to be more likely than not, the Company provided a full valuation allowance for the deferred tax assets at December 31, 2020.

Income Taxes

ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. There were no unrecognized tax benefits as of September 30, 2021 or December 31, 2020. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. No amounts were accrued for the payment of interest and penalties as of September 30, 2021 and December 31, 2020. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities since inception.

Loss per Share

Net Income (Loss) Per Common Share

The Company complies with the accounting and disclosure requirements of FASB ASC Topic 260, “Earnings Per Share.” The Company has two classes of shares, which are referred to as Class A common stock and Class B common stock. Income and losses are shared pro rata between the two classes of shares. Net income (loss) per common share is calculated by dividing the net income (loss) by the weighted average shares of common stock outstanding for the respective period.

The Company did not consider the effect of the warrants issued in connection with the Initial Public Offering and the Private Placement to purchase an aggregate of approximately 6,367,000 shares of common stock in the calculation of diluted income (loss) per share because their exercise is contingent upon future events and because their inclusion would be anti-dilutive under the treasury stock method. Accretion associated with the redeemable Class A common stock is excluded from earnings per share as the redemption value approximates fair value.

The following table reflects presents a reconciliation of the numerator and denominator used to compute basic and diluted net loss per share for each class of common stock:

	For the period from August 11, 2020 (inception) through December 31, 2020
	Class A			Class B
Basic and diluted net loss per common share:
Numerator:
Allocation of net loss	$	(2,841,640	)	$	(1,381,893	)

Denominator:
Basic and diluted weighted average common shares outstanding		5,911,972			2,875,000
Basic and diluted net loss per common share	$	(0.48	)	$	(0.48	)

Net Income (Loss) Per Share of Common Stock

The Company complies with accounting and disclosure requirements of FASB ASC Topic 260, “Earnings Per Share.” The Company has two classes of shares, which are referred to as Class A common stock and Class B common stock. Income and losses are shared pro rata between the two classes of shares. Net income (loss) per common share is calculated by dividing the net income (loss) by the weighted average shares of common stock outstanding for the respective period.

The calculation of diluted net income (loss) per common stock does not consider the effect of the warrants issued in connection with the Initial Public Offering and the Private Placement to purchase an aggregate of 6,366,666 shares of common stock since their inclusion would be anti-dilutive under the treasury stock method. As a result, diluted net income (loss) per share is the same as basic net income (loss) per share for the three and nine months ended September 30, 2021.

The following table reflects the calculation of basic and diluted net income (loss) per common share with net income (loss) allocated pro rata between the two classes of common shares as follows:

	For the Three Months Ended September 30, 2021				For the Nine Months Ended September 30, 2021						For the Period from August 11 (Inception) to September 30, 2020
	For the Three Months Ended September 30, 2021				For the Nine Months Ended September 30, 2021
	Class A		Class B		Class A			Class B			Class B
Basic and diluted net income (loss) per common share:
Numerator:
Allocation of net income (loss)	$	479,385	$	65,102	$	(420,345	)	$	(87,867	)	$	(2,065	)
Denominator:
Basic and diluted weighted average common shares outstanding		27,600,000		3,066,666		26,184,615			3,046,153
Basic and diluted net income (loss) per common share	$	0.04	$	0.04	$	(0.04	)	$	(0.04	)	$	—

Recent Accounting Pronouncements

Management does not believe that any recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s financial statements.

Recent Accounting Pronouncements

In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2020-06, Debt — Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging — Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity (“ASU 2020-06”), which simplifies accounting for convertible instruments by removing major separation models required under current GAAP. This ASU also removes certain settlement conditions that are required for equity-linked contracts to qualify for the derivative scope exception, and it simplifies the diluted earnings per share calculation in certain areas. The Company adopted ASU 2020-06 on January 1, 2021. Adoption of the ASU did not impact the Company’s financial position, results of operations or cash flows.

The Company’s management does not believe that any other recently issued, but not yet effective, accounting standards if currently adopted would have a material effect on the accompanying unaudited condensed consolidated financial statements.

Class A Common Stock Subject to Possible Redemption

The Company accounts for its Class A common stock subject to possible redemption in accordance with the guidance in ASC Topic 480 “Distinguishing Liabilities from Equity.” Shares of Class A common stock subject to mandatory redemption (if any) are classified as liability instruments and are measured at fair value. Shares of conditionally redeemable Class A common stock (including Class A common stock that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, shares of Class A common stock are classified as stockholders’ equity. Prior to consummation of the Business Combination, the Company’s Public Shares featured certain redemption rights that were considered to be outside of the Company’s control. Accordingly, at December 31, 2020, 11,500,000 shares of Class A common stock subject to possible redemption are presented as temporary equity, outside of the stockholders’ equity section of the Company’s balance sheet.

Effective with the closing of the Initial Public Offering, the Company recognized the accretion from the initial carrying value of the Public Shares to the redemption amount, which resulted in charges to additional paid-in capital (to the extent available) and accumulated deficit.

Principles of Consolidation

The unaudited condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, Merger Sub, at September 30, 2021. Merger Sub had no assets or liabilities as of September 30, 2021. All significant inter-company transactions and balances have been eliminated in consolidation.

Investments Held in the Trust Account

At all times prior to the consummation of the Business Combination, the Company’s portfolio of investments held in the Trust Account was comprised of U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act, with a maturity of 185 days or less, or investments in money market funds that invest in U.S. government securities and generally have a readily determinable fair value, or a combination thereof. When the Company’s investments held in the Trust Account were comprised of U.S. government securities, the investments were classified as trading securities. When the Company’s investments held in the Trust Account were comprised of money market funds, the investments were carried at fair value. Trading securities and investments in money market funds are presented on the condensed consolidated balance sheets at fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of these securities is included in income on investments held in Trust Account in the accompanying unaudited condensed consolidated statement of operations. The estimated fair values of investments held in the Trust Account are determined using available market information.

Fair Value of Financial Instruments

Fair value is defined as the price that would be received for sale of an asset or paid for transfer of a liability, in an orderly transaction between market participants at the measurement date. GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to

unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers consist of:

• Level 1, defined as observable inputs such as quoted prices (unadjusted) for identical instruments in active markets;

• Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and

• Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.

In some circumstances, the inputs used to measure fair value might be categorized within different levels of the fair value hierarchy. In those instances, the fair value measurement is categorized in its entirety in the fair value hierarchy based on the lowest level input that is significant to the fair value measurement.

As of September 30, 2021 and December 31, 2020, the carrying values of cash, accounts payable, accrued expenses and franchise tax payable approximate their fair values due to the short-term nature of the instruments. The Company’s investments held in Trust Account are comprised of investments in U.S. Treasury securities with an original maturity of 185 days or less or investments in money market funds that comprise only U.S. treasury securities and are recognized at fair value. The fair value of investments held in Trust Account is determined using quoted prices in active markets.

The fair value of Public Warrants and Private Placement Warrants at December 31, 2020 was determined using a Monte Carlo simulation, and at September 30, 2021 was determined by reference to the quoted price of the Public Warrants on the Nasdaq Stock Market.

Class A Common Stock Subject to Possible Redemption

The Company accounts for its Class A common stock subject to possible redemption in accordance with the guidance in ASC Topic 480 “Distinguishing Liabilities from Equity.” Class A common stock subject to mandatory redemption (if any) are classified as liability instruments and are measured at fair value. Conditionally redeemable Class A common stock (including Class A common stock that features redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, Class A common stock is classified as stockholders’ equity. The Company’s Class A common stock features certain redemption rights that are considered to be outside of the Company’s control and subject to the occurrence of uncertain future events. Accordingly, as of September 30, 2021 and December 31, 2020, 11,500,000 shares of Class A common stock subject to possible redemption are presented at redemption value as temporary equity, outside of the stockholders’ equity section of the Company’s condensed consolidated balance sheets.

Immediately upon the closing of the Initial Public Offering, the Company recognized the accretion from initial book value to redemption amount value of conditionally redeemable Class A common stock (see Note 7). This change in the carrying value of redeemable shares of Class A common stock resulted in charges to additional paid-in capital and accumulated deficit.

Revision to Previously Reported Financial Statements

Restatement of Previously Issued Financial Statements

In light of recent comment letters issued by the SEC, the management of the Company has re-evaluated the Company’s application of ASC 480-10-S99-3A to its accounting classification of the Public Shares issued as part of the units sold in the Initial Public Offering that, prior to consummation of the Business Combination, were subject to redemption provisions. Historically, a portion of the Public Shares was classified as permanent equity to maintain stockholders’ equity greater than $5 million on the basis that the Company would not redeem its Public Shares in an amount that would cause its net tangible assets to be less than $5,000,001, as described in the Company’s amended and restated certificate of incorporation as it existed prior to consummation of the Business Combination (the “Motion Charter”). Previously, the Company did not consider redeemable stock classified as temporary equity as part of net tangible assets. Pursuant to such re-evaluation, the Company’s management has revised this interpretation to include temporary equity in net tangible assets and determined that the Public Shares include certain provisions that require classification of all of the Public Shares as temporary equity. In connection with the change in presentation for the Class A common stock subject to possible redemption, the Company has changed its earnings per share methodology to allocate income and losses shared pro rata between the two classes of shares. This presentation contemplates a Business Combination as the most likely outcome, in which case, both classes of shares participate pro rata in the income and losses of the Company.

In accordance with SEC Staff Accounting Bulletin No. 99, “Materiality,” and SEC Staff Accounting Bulletin No. 108, “Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements,” the Company evaluated the corrections and has determined that the related impact was material to the previously filed financial statements that contained the error, reported in the Company’s Form 10-Qs for the quarterly periods ended March 31, 2021, and June 30, 2021 (the “Affected Quarterly Periods”). Therefore, the Company, in consultation with its Audit Committee, concluded that the Affected Quarterly Periods should be restated to present all Class A common stock subject to possible redemption as temporary equity and to recognize accretion from the initial book value to redemption value at the time of its Initial Public Offering. As such, the Company is reporting these restatements to those periods in this quarterly report.

The impact of the restatement on the financial statements for the Affected Quarterly Periods is presented below.

The table below presents the effect of the financial statement adjustments related to the restatement discussed above of the Company’s previously reported balance sheet as of March 31, 2021:

	As Previously Reported			Adjustments			As Restated
Balance sheet as of March 31, 2021 (unaudited)
Total assets	$	115,725,964			—		$	115,725,964
Total liabilities	$	10,894,008			—		$	10,894,008
Class A common stock subject to possible redemption		99,831,950			15,168,050			115,000,000
Preferred stock		—			—			—
Class A common stock		152			(152	)		—
Class B common stock		288			—			288
Additional paid-in capital		7,233,231			(7,233,231	)		—
Accumulated deficit		(2,233,665	)		(7,934,667	)		(10,168,332	)
Total stockholders’ equity (deficit)	$	5,000,006		$	(15,168,050	)	$	(10,168,044	)
Total Liabilities, Class A Common Stock Subject to Possible Redemption and Stockholders’ Equity (Deficit)	$	115,725,964		$	—		$	115,725,964

The table below presents the effect of the financial statement adjustments related to the restatement discussed above of the Company’s previously reported statement of cash flows for the three months ended March 31, 2021:

Three Months Ended March 31, 2021 (Unaudited)

	As Previously Reported		Adjustments			As Restated
Supplemental Disclosure of Noncash Financing Activities:
Change in value of Class A common stock subject to possible redemption	$	1,989,870	$	(1,989,870	)	$	—

The table below presents the effect of the financial statement adjustments related to the restatement discussed above of the Company’s previously reported balance sheet as of June 30, 2021:

	As Previously Reported			Adjustments			As Restated
Balance sheet as of June 30, 2021 (unaudited)
Total assets	$	115,464,516			—		$	115,464,516
Total liabilities	$	13,675,127			—		$	13,675,127
Class A common stock subject to possible redemption		96,789,380			18,210,620			115,000,000
Preferred stock		—			—			—
Class A common stock		182			(182	)		—
Class B common stock		288			—			288
Additional paid-in capital		10,275,771			(10,275,771	)		—
Accumulated deficit		(5,276,232	)		(7,934,667	)		(13,210,899	)
Total stockholders’ equity (deficit)	$	5,000,009		$	(18,210,620	)	$	(13,210,611	)
Total Liabilities, Class A Common Stock Subject to Possible Redemption and Stockholders’ Equity (Deficit)	$	115,464,516		$	—		$	115,464,516

Six Months ended June 30, 2021 (Unaudited)

	As Previously Reported			Adjustments		As Restated
Supplemental Disclosure of Noncash Financing Activities:
Change in value of Class A common stock subject to possible redemption	$	(1,052,700	)	$	1,052,700	$	—

The impact to the reported amounts of weighted average shares outstanding and basic and diluted net income (loss) per common share is presented below for the Affected Periods:

	Net Income Per Share
	As Reported		Adjustment			As Restated
Three Months Ended March 31, 2021 (Unaudited)
Net income	$	1,989,868	$	—		$	1,989,868
Weighted average shares outstanding – Class A common stock		11,500,000		—			11,500,000
Basic and diluted net income per share – Class A common stock	$	0.00	$	0.14		$	0.14
Weighted average shares outstanding – Class B common stock		2,875,000		—			2,875,000
Basic and diluted net income per share – Class B common stock	$	0.69	$	(0.55	)	$	0.14

	Net Loss Per Share
	As Reported			Adjustment			As Restated
Three Months Ended June 30, 2021 (Unaudited)
Net loss	$	(3,042,567	)	$	—		$	(3,042,567	)
Weighted average shares outstanding – Class A common stock		11,500,000			—			11,500,000
Basic and diluted net loss per share – Class A common stock	$	0.00		$	(0.21	)	$	(0.21	)
Weighted average shares outstanding – Class B common stock		2,875,000			—			2,875,000
Basic and diluted net loss per share – Class B common stock	$	(1.06	)	$	0.85		$	(0.21	)

	Net Loss Per Share
	As Reported			Adjustment			As Restated
Six Months Ended June 30, 2021 (Unaudited)
Net loss	$	(1,052,699	)	$	—		$	(1,052,699	)
Weighted average shares outstanding – Class A common stock		11,500,000			—			11,500,000
Basic and diluted net loss per share – Class A common stock	$	0.00		$	(0.07	)	$	(0.07	)
Weighted average shares outstanding – Class B common stock		2,875,000			—			2,875,000
Basic and diluted net loss per share – Class B common stock	$	(0.37	)	$	0.30		$	(0.07	)

Accounting Policies, by Policy (Policies) [Line Items]

Basis of Presentation

We have prepared the accompanying financial data as of September 30, 2021, the interim results for the quarter and nine months ended September 30, 2021 are not necessarily indicative of results for the full 2021 calendar year or any other future interim periods, without audit, pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles in the United States (“GAAP”) have been condensed or omitted pursuant to such rules and regulations. The December 31, 2020 Consolidated Balance Sheet was derived from audited financial statements, but does not include all disclosures required by accounting principles generally accepted in the United States. However, we believe that the disclosures are adequate to make the information presented not misleading. These Consolidated Financial Statements should be read in conjunction with the Consolidated Financial Statements and the notes thereto included in the form S-4. Noncontrolling interests (“NCI”) on the consolidated statements of financial condition represents the portion of consolidated joint ventures and a variable interest entity in which the Company does not have direct equity ownership. Accounts and transactions between consolidated entities have been eliminated.

Basis of Presentation

The Company’s financial statements have been prepared in conformity with generally accepted accounting principles in the United States of America (“GAAP”). Any reference in these notes to applicable guidance is meant to refer to the authoritative GAAP as found in the Accounting Standards Codification (“ASC”) and Accounting Standards Updates (“ASU”) of the Financial Accounting Standards Board (“FASB”).

Use of Estimates

The preparation of financial statements requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and expenses and the disclosure of contingent assets and liabilities in its financial statements and the reported amounts of expenses during the reporting period. The most significant estimates in the Company’s financial statements relate to revenue recognition related to the allowance for doubtful accounts, stock options and stock based compensation, calculations related to the incremental borrowing rate for the Company’s lease agreements, estimates related to ongoing lease terms, software development costs, impairment of long-lived assets, goodwill and indefinite-lived intangible assets, business combinations, reserve for losses within the company’s insurance deductible, income taxes, and deferred income tax. These estimates and assumptions are based on current facts, historical experience and various other factors believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the recording of expenses that are not readily apparent from other sources.

Actual results may differ materially and adversely from these estimates. To the extent there are material differences between the estimates and actual results, the Company’s future results of operations will be affected.

Use of Estimates

The preparation of financial statements requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and expenses and the disclosure of contingent assets and liabilities in its financial statements and the reported amounts of expenses during the reporting period. The most significant estimates in the Company’s financial statements relate to revenue recognition related to the allowance for doubtful accounts, stock options and stock-based compensation, calculations related to the incremental borrowing rate for the Company’s lease agreements, estimates related to ongoing lease terms, software development costs, impairment of long-lived assets, goodwill and indefinite-live intangible assets, business combinations, income taxes, and deferred income tax. These estimates and assumptions are based on current facts, historical experience and various other factors believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the recording of expenses that are not readily apparent from other sources.

Cash and Cash Equivalents

Cash and cash equivalents include all highly liquid investments with an original maturity of three months or less. The Company maintains its cash and cash equivalents with financial institutions in the United States. The accounts at financial institutions in the United States are insured by the Federal Deposit Insurance Corporation (“FDIC”) and are in excess of FDIC limits. The Company had cash balances of approximately $913,464 and $288,593 with foreign financial institutions at September 30, 2021 and December 31, 2020, respectively.

Cash and Cash Equivalents

Cash and cash equivalents include all highly liquid investments with an original maturity of three months or less. The Company maintains its cash and cash equivalents with financial institutions in the United States. The accounts at financial institutions in the United States are insured by the Federal Deposit Insurance Corporation (“FDIC”) and are in excess of FDIC limits. The Company had cash balances of approximately $323,000 and $221,000 with foreign financial institutions at December 31, 2020 and 2019, respectively.

Concentration of Credit Risk and Off-Balance Sheet Risk

The Company is potentially subject to concentration of credit risk with respect to its cash, cash equivalents and restricted cash, which the Company attempts to minimize by maintaining cash, cash equivalents and restricted cash with institutions of sound financial quality. At times, cash balances may exceed limits federally insured by the Federal Deposit Insurance Corporation (“FDIC”). The Company believes it is not exposed to significant credit risk due to the financial strength of the depository institutions in which the funds are held. The Company has no financial instruments with off-balance sheet risk of loss.

Concentration of Credit Risk and Off-Balance Sheet Risk

The Company is potentially subject to concentration of credit risk with respect to its cash, cash equivalents and restricted cash, which the Company attempts to minimize by maintaining cash, cash equivalents and restricted cash with institutions of sound financial quality. At times, cash balances may exceed limits federally insured by the Federal Deposit Insurance Corporation. The Company believes it is not exposed to significant credit risk due to the financial strength of the depository institutions in which the funds are held. The Company has no financial instruments with off-balance sheet risk of loss.

Fair Value of Financial Instruments

ASC 820, Fair Value Measurements, provides guidance on the development and disclosure of fair value measurements. Under this accounting guidance, fair value is defined as an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or a liability.

The accounting guidance classifies fair value measurements in one of the following three categories for disclosure purposes:

Level 1: Quoted prices in active markets for identical assets or liabilities.

Level 2: Inputs other than Level 1 prices for similar assets or liabilities that are directly or indirectly observable in the marketplace.

Level 3: Unobservable inputs which are supported by little or no market activity and values determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant judgment or estimation.

Fair value measurements discussed herein are based upon certain market assumptions and pertinent information available to management as of September 30, 2021 and December 31, 2020. For certain financial instruments, including cash and cash equivalents, accounts receivable, prepaid expenses and other current assets, restricted cash, accounts payable and accrued expenses, and due to seller, the carrying amounts approximate their fair values as it is short term in nature. The notes payable are presented at their carrying value, which based on borrowing rates currently available to the Company for loans with similar terms, approximates its fair values.

Fair Value of Financial Instruments

The accounting guidance classifies fair value measurements in one of the following three categories for disclosure purposes:

		Level 1:		Quoted prices in active markets for identical assets or liabilities.
		Level 2:		Inputs other than Level 1 prices for similar assets or liabilities that are directly or indirectly observable in the marketplace.
		Level 3:		Unobservable inputs which are supported by little or no market activity and values determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant judgment or estimation.

Fair value measurements discussed herein are based upon certain market assumptions and pertinent information available to management as of and during the years ended December 31, 2020 and 2019. For certain financial instruments, including cash and cash equivalents, accounts receivable, prepaid expenses and other current assets, restricted cash, accounts payable and accrued expenses, and due to seller, the carrying amounts approximate their fair values as it is short term in nature. The notes payable are presented at their carrying value, which based on borrowing rates currently available to the Company for loans with similar terms, approximates its fair values.

Income Taxes

Income taxes are recorded in accordance with ASC 740, Income Taxes (“ASC 740”), which provides for deferred taxes using an asset and liability approach. The Company recognizes deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or its tax returns. Deferred tax assets and liabilities are determined based on the difference between the financial statement and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Valuation allowances are provided, if based upon the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. The Company accounts for uncertain tax positions in accordance with the provisions of ASC 740. When uncertain tax positions exist, the Company recognizes the tax benefit of tax positions to the extent that the benefit would more likely than not be realized assuming examination by the taxing authority. The determination as to whether the tax benefit will more likely than not be realized is based upon the technical merits of the tax position as well as consideration of the available facts and circumstances. The Company recognizes any interest and penalties accrued related to unrecognized tax benefits as income tax expense.

Income Taxes

Loss per Share

Net loss per share represents the net loss attributable to stockholders divided by the weighted-average number of shares outstanding during the period on an as-converted to common share basis. Diluted earnings per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock of the Company during the reporting periods. Potential dilutive common stock equivalents consist of the incremental common shares issuable upon exercise of warrants and the incremental shares issuable upon conversion of stock options. In reporting periods in which the Company has a net loss, the effect of these are considered anti-dilutive and excluded from the diluted earnings per share calculation. At September 30, 2020, the Company excluded from its calculation 38,294 shares because their inclusion would have been anti-dilutive.

Loss per Share

Net loss per share represents the net loss attributable to stockholders divided by the weighted average number of shares outstanding during the period on an as-converted to common share basis. Diluted earnings per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock of the Company during the reporting periods. Potential dilutive common stock equivalents consist of the incremental common shares issuable upon exercise of warrants and the incremental shares issuable upon conversion of stock options. In reporting periods in which the Company has a net loss, the effect of these are considered anti-dilutive and excluded from the diluted earnings per share calculation. The number of shares excluded from the calculation was 38,369 and 8,728 as of December 31, 2020 and 2019, respectively, because their inclusion would have been anti-dilutive.

Recent Accounting Pronouncements

Recently Adopted Accounting Pronouncements

In February 2016, the FASB issued ASU 2016-02, Leases (ASC 842), which requires lessees to record most lease obligations on their balance sheet by recognizing a lessee’s rights and obligations, while expenses will continue to be recognized over the life of the lease.

As of January 1, 2019, the Company adopted ASU 2016-02 and additional ASUs issued to clarify and update the guidance in ASU 2016-02 (collectively, the “new leases standard”), which modifies lease accounting for lessees to increase transparency and comparability by recording lease assets and liabilities for operating leases and disclosing key information about leasing arrangements. The Company adopted the new leases standard utilizing the modified retrospective transition method, under which amounts in prior periods presented were not restated. Upon adoption, the Company recorded $14,112,316 of right-of-use (“ROU”) assets and $14,295,660 of lease liabilities on its Condensed Consolidated Balance Sheet. The new standard provides several optional practical expedients in transition. The Company elected the ‘package of practical expedients,’ which permits us not to reassess under the new standard our prior conclusions about lease identification, lease classification and initial direct costs.

The new standard also provides practical expedients for an entity’s ongoing accounting. The Company currently has elected the short-term lease recognition exemption for all leases that qualify. This means, for those leases that qualify, the Company will not recognize ROU assets or lease liabilities, and this includes not recognizing ROU assets or lease liabilities for existing short-term leases of those assets in separate lease and non-lease components for all our leases.

In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (ASC 230), Classification of Certain Cash Receipts and Cash Payments. These amendments provide cash flow statement classification guidance for: (1) Debt Prepayment or Debt Extinguishment Costs, (2) Settlement of Zero-Coupon Debt Instruments or Other Debt Instruments with Coupon Interest Rates That Are Insignificant in Relation to the Effective Interest Rate of the Borrowing, (3) Contingent Consideration Payments Made after a Business Combination, (4) Proceeds from the Settlement of Insurance Claims, (5) Proceeds from the Settlement of Corporate-Owned Life Insurance Policies, including Bank-Owned Life Insurance Policies, (6) Distributions Received from Equity Method Investees, (7) Beneficial Interests in Securitization Transactions, and (8) Separately Identifiable Cash Flows and Application of the Predominance Principle. The Company adopted the amendment as of January 1, 2019. Adoption of the guidance did not have a material impact on the Company’s consolidated statements of cash flows.

In June 2018, the FASB issued ASU 2018-07, which simplifies the accounting for nonemployee share-based payment transactions. The amendments specify that ASC 718 applies to all share-based payment transactions in which a grantor acquires goods or services to be used or consumed in a grantor’s own operations by issuing share-based payment awards. The Company adopted ASU 2018-07 as of January 1, 2019, and there was no accounting impact related to the adoption.

In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (ASC 820), Disclosure Framework — Changes to the Disclosure Requirements for Fair Value Measurement. The guidance eliminates, adds, and modifies certain disclosure requirements for fair value measurements. The Company adopted the amendment as of January 1, 2019. Adoption of the guidance did not have a material impact on the Company’s consolidated financial statements and disclosures.

In January 2017, the FASB issued ASU 2017-04, Intangibles — Goodwill and Other (ASC 350): Simplifying the Test for Goodwill Impairment. The new guidance simplifies the accounting for goodwill impairment by eliminating Step 2 of the goodwill impairment test. Under the new standard, goodwill impairment is recognized based on Step 1 of the current guidance, which calculates the carrying value in excess of the reporting unit’s fair value. The new standard is effective beginning in January 2020, with early adoption permitted. The Company adopted the standard on its required effective date beginning January 1, 2020, and the guidance was applied on a prospective basis and is effective for annual or interim goodwill impairment tests in fiscal years beginning after December 15, 2019. The adoption of the new guidance did not have a material impact on the accompanying consolidated financial statements.

Principles of Consolidation

The accompanying Condensed Consolidated Financial statements include the accounts of Ambulnz and its subsidiaries. All significant intercompany transactions and balances have been eliminated in these Condensed Consolidated Financial Statements.

The Company holds a variable interest which contracts with physicians and other health professionals in order to provide services to the Company. MD1 Medical Care P.C. (“MD1”) is considered a variable interest entity (“VIE”) since it does not have sufficient equity to finance its activities without additional subordinated financial support. An enterprise having a controlling financial interest in a VIE must consolidate the VIE if it has both power and benefits — that is, it has (1) the power to direct the activities of a VIE that most significantly impacts the VIE’s economic performance (power) and (2) the obligation to absorb losses of the VIE that potentially could be significant to the VIE or the right to receive benefits from the VIE that potentially could be significant to the VIE (benefits). The Company has the power and rights to control all activities of MD1 and funds and absorbs all losses of the VIE and appropriately consolidates Ambulnz, Inc. and Subsidiaries.

Total revenue for the three and nine months period for the VIE amounted to $337,654 at September 30, 2021. Net loss for the three and nine months period for the VIE was $321,079 at September 30, 2021. The VIE’s total assets, all of which were current, was $220,081 at September 30, 2021. Total liabilities, all of which were current for the VIE, was $189,167 at September 30, 2021. The VIE’s total stockholders’ equity was $30,914 at September 30, 2021.

Principles of Consolidation

The accompanying consolidated financial statements include the accounts of Ambulnz and its subsidiaries. All significant intercompany transactions and balances have been eliminated in these consolidated financial statements.

Foreign Currency

The Company’s functional currency is the U.S. dollar. The functional currency of our foreign operation is the respective local currency. Assets and liabilities of foreign operations denominated in local currencies are translated at the spot rate in effect at the applicable reporting date, except for equity accounts which are translated at historical rates. The consolidated statements of operations are translated at the weighted average rate of exchange during the applicable period. The resulting unrealized cumulative translation adjustment is not material to the financial statements.

Foreign Currency

Restricted Cash

Cash and cash equivalents subject to contractual restrictions and not readily available are classified as restricted cash in the consolidated balance sheets. Restricted cash is classified as either a current or non-current asset depending on the restriction period. The Company is required to pledge or otherwise restrict a portion of cash and cash equivalents as collateral for the line of credit, transportation equipment leases and a standby letter of credit as required by its insurance carrier (see Notes 8 and 13).

Restricted Cash

Accounts Receivable

paid or settled on the patient’s behalf by health insurance providers, managed care organizations, treatment facilities, government sponsored programs, businesses or patients directly. Accounts receivable are net of insurance provider contractual allowances which are estimated at the time of billing based on contractual terms or other arrangements. Accounts receivable are periodically evaluated for collectability based on past credit history with payors and their current financial condition. Changes in the estimated collectability of account receivable are recorded in the results of operations for the period in which the estimate is revised. Accounts receivable deemed uncollectible are offset against the allowance for uncollectible accounts. The Company generally does not require collateral for accounts receivables.

Accounts Receivable

The Company contracts with hospitals, healthcare facilities, businesses, State and local Government entities, and insurance providers to transport patients and to provide Mobile Health services at specified rates. Accounts receivable consist of billings for transportation and healthcare services provided to patients. The billings will either be paid or settled on the patient’s behalf by health insurance providers, managed care organizations, treatment facilities, government sponsored programs, businesses or patients directly. Accounts receivable are net of insurance provider contractual allowances which are estimated at the time of billing based on contractual terms or other arrangements. Accounts receivable are periodically evaluated for collectability based on past credit history with payors and their current financial condition. Changes in the estimated collectability of account receivable are recorded in the results of operations for the period in which the estimate is revised. Accounts receivable deemed uncollectible are offset against the allowance for uncollectible accounts. The Company generally does not require collateral for accounts receivables.

Property and Equipment

Property and equipment are stated at cost, net of accumulated depreciation and amortization. When an item is sold or retired, the costs and related accumulated depreciation or amortization are eliminated, and the resulting gain or loss, if any, is recorded in operating expenses in the consolidated statement of operations. The Company provides for depreciation and amortization using the straight-line method over the estimated useful lives of the respective assets. A summary of estimated useful lives is as follows:

Asset Category		Estimated Useful Lives
Buildings		39 years
Office equipment and furniture		3 years
Vehicles		5-8 years
Medical equipment		5 years
Leasehold improvements		Shorter of useful life of asset or lease term

Expenditures for repairs and maintenance are charged to expense as incurred. Expenditures that improve an asset or extend its estimated useful life are capitalized.

Property and Equipment

Asset Category		Estimated Useful Lives
Buildings		39 years
Office equipment and furniture		3 years
Vehicles		5 – 8 years
Medical equipment		5 years
Leasehold improvements		Shorter of useful life of asset or lease term

Expenditures for repairs and maintenance are charged to expense as incurred. Expenditures that improve an asset or extend its estimated useful life are capitalized.

Software Development Costs

Costs incurred during the preliminary project stage, maintenance costs and routine updates and enhancements of products are charged to expense as incurred. The Company capitalizes software development costs intended for internal use in accordance with ASC 350-40, Internal-Use Software. Costs incurred in developing the application of its software and costs incurred to upgrade or enhance product functionalities are capitalized when it is probable that the expenses would result in future economic benefits to the Company and the functionalities and enhancements are used for their intended purpose. Capitalized software costs are amortized over its useful life.

Estimated useful lives of software development activities are reviewed annually or whenever events or changes in circumstances indicate that intangible assets may be impaired and adjusted as appropriate to reflect upcoming development activities that may include significant upgrades or enhancements to the existing functionality.

Software Development Costs

Business Combinations

The Company accounts for its business combinations under the provisions of ASC 805-10, Business Combinations (“ASC 805-10”), which requires that the purchase method of accounting be used for all business combinations. Assets acquired and liabilities assumed, including NCI, are recorded at the date of acquisition at their respective fair values. ASC 805-10 also specifies criteria that intangible assets acquired in a business combination must meet to be recognized and reported apart from goodwill.

within equity, or 2) if the contingent consideration is classified as a liability, the changes in fair value are recognized in earnings. For transactions that are business combinations, the Company evaluates the existence of goodwill or a gain from a bargain purchase. The Company capitalizes acquisition-related costs and fees associated with asset acquisitions and immediately expenses acquisition-related costs and fees associated with business combinations.

The estimated fair value of net assets to be acquired, including the allocation of the fair value to identifiable assets and liabilities, is determined using established valuation techniques. Management uses assumptions on the basis of historical knowledge of the business and projected financial information of the target. These assumptions may vary based on future events, perceptions of different market participants and other factors outside the control of management, and such variations may be significant to estimated values.

Business Combinations

The Company accounts for its business combinations under the provisions of ASC 805-10, Business Combinations (“ASC 805-10”), which requires that the purchase method of accounting be used for all business combinations. Assets acquired and liabilities assumed, including non-controlling interests, are recorded at the date of acquisition at their respective fair values. ASC 805-10 also specifies criteria that intangible assets acquired in a business combination must meet to be recognized and reported apart from goodwill.

Goodwill represents the excess purchase price over the fair value of the tangible net assets and intangible assets acquired in a business combination. If the business combination provides for contingent consideration, the Company records the contingent consideration at fair value at the acquisition date and any changes in fair value after the acquisition date are accounted for as measurement-period adjustments. Changes in fair value of contingent consideration resulting from events after the acquisition date, such as earn-outs, are recognized as follows: 1) if the contingent consideration is classified as equity, the contingent consideration is not re-measured and its subsequent settlement is accounted for within equity, or 2) if the contingent consideration is classified as a liability, the changes in fair value are recognized in earnings. For transactions that are business combinations, the Company evaluates the existence of goodwill or a gain from a bargain purchase. The Company capitalizes acquisition-related costs and fees associated with asset acquisitions and immediately expenses acquisition-related costs and fees associated with business combinations.

The estimated fair value of net assets to be acquired, including the allocation of the fair value to identifiable assets and liabilities, is determined using established valuation techniques. Management uses assumptions on the basis of historical knowledge of the business and projected financial information of the target. These assumptions may vary based on future events, perceptions of different market participants and other factors outside the control of Management, and such variations may be significant to estimated values.

Impairment of Long-Lived Assets

The Company evaluates the recoverability of the recorded amount of long-lived assets, primarily property and equipment and finite-lived intangible assets, whenever events or changes in circumstance indicate that the recorded amount of an asset may not be fully recoverable. An impairment is assessed when the undiscounted expected future cash flows derived from an asset are less than its carrying amount. If an asset is determined to be impaired, the impairment to be recognized is measured as the amount by which the carrying amount of the asset exceeds its fair value. Assets targeted for disposal are reported at the lower of the carrying amount or fair value less cost to sell. For the periods ending September 30, 2021 and December 2020, management determined that there was no impairment loss required to be recognized for the carrying value of long-lived assets.

Impairment of Long-Lived Assets

The Company evaluates the recoverability of the recorded amount of long-lived assets, primarily property and equipment and finite-lived intangible assets, whenever events or changes in circumstance indicate that the recorded amount of an asset may not be fully recoverable. An impairment is assessed when the undiscounted expected future cash flows derived from an asset are less than its carrying amount. If an asset is determined to be impaired, the impairment to be recognized is measured as the amount by which the carrying amount of the asset exceeds its fair value. Assets targeted for disposal are reported at the lower of the carrying amount or fair value less cost to sell. For the years ended December 31, 2020 and 2019, management determined that there was no impairment loss required to be recognized for the carrying value of long-lived assets.

Goodwill and Indefinite-Lived Intangible Assets

Goodwill represents the excess of the purchase price of an acquired business over the fair value of amounts assigned to assets acquired and liabilities assumed. Goodwill and indefinite-lived intangible assets, consisting primarily of operating licenses, are not amortized, but are evaluated for impairment on an annual basis, or on an interim basis when events or changes in circumstances indicate that the carrying value may not be recoverable. In assessing the recoverability of goodwill and indefinite-lived intangible assets, the Company makes assumptions regarding the estimated future cash flows, including forecasted revenue growth, projected gross margin and the discount rate to determine the fair value of these assets. If these estimates or their related assumptions change in the future, the Company may be required to record impairment charges against these assets in the reporting period in which the impairment is determined.

The Company tests goodwill for impairment at the reporting unit level, which is one level below the operating segment. The Company has the option of performing a qualitative assessment to determine whether further impairment testing is necessary before performing the one-step quantitative assessment. If as a result of the qualitative assessment, it is more-likely-than-not that the fair value of a reporting unit is less than its carrying amount, a quantitative impairment test will be required. Otherwise, no further testing will be required. If a quantitative impairment test is performed, the Company compares the fair values of the applicable reporting units with their aggregate carrying values, including goodwill. Estimating the fair value of the reporting units requires significant judgment by management. If the carrying amount of a reporting unit exceeds the fair value of the reporting unit, goodwill impairment is recognized.

Any excess in carrying value over the estimated fair value is recorded as impairment loss and charged to the results of operations in the period such determination is made. For the periods ended September 30, 2021 and 2020, management determined that there was no impairment loss required to be recognized in the carrying value of goodwill or other intangible assets. The Company selected December 31 as its annual testing date.

Goodwill and Indefinite Lived Intangible Assets

Any excess in carrying value over the estimated fair value is recorded as impairment loss and charged to the results of operations in the period such determination is made. For the years ended December 31, 2020 and 2019, management determined that there was no impairment loss required to be recognized in the carrying value of goodwill or other intangible assets. The Company selected December 31 as its annual testing date.

Derivative Financial Instruments

The Company does not use derivative instruments to hedge exposures to interest rate, market, or foreign currency risks. The Company evaluates its financial instruments to determine if such instruments contain features that qualify as embedded derivatives.

Derivative Financial Instruments

Related Party Transactions

The Company defines related parties as affiliates of the company, entities for which investments are accounted for by the equity method, trusts for the benefit of employees, principal owners (beneficial owners of more than 10% of the voting interest), management, and members of immediate families of principal owners or management, other parties with which the company may deal with if one party controls or can significantly influence management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests.

Related party transactions are recorded within operating expenses in the Company’s statement of operations. For details regarding the related party transactions that occurred during the periods ended September 30, 2021 and September 30, 2020, refer to Note 15.

Related Party Transactions

Related party transactions are recorded within operating expenses in the Company’s statement of operations. For details regarding the related party transactions that occurred during the years ended December 31, 2020 and 2019, refer to Note 15.

Revenue Recognition

On January 1, 2019, the Company adopted ASU 2014-09, Revenue from Contracts with Customers (“ASC 606”), as amended.

To determine revenue recognition for contractual arrangements that the Company determines are within the scope of ASC 606, the Company performs the following five steps: (1) identify each contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to performance obligations in the contract; and (5) recognize revenue when (or as) the relevant performance obligation is satisfied. The Company only applies the five-step model to contracts when it is probable that the Company will collect the consideration it is entitled to in exchange for the goods or services the Company provides to the customer.

The Company generates revenues from the provision of (1) ambulance and medical transportation services (“Transportation Services”) and (2) Mobile Health services. The customer simultaneously receives and consumes the benefits provided by the Company as the performance obligations are fulfilled, therefore the Company satisfies performance obligations immediately. The Company has utilized the “right to invoice” expedient which allows an entity to recognize revenue in the amount of consideration to which the entity has the right to invoice when the amount that the Company has the right to invoice corresponds directly to the value transferred to the customer. Revenues are recorded net of an estimated contractual allowances for claims subject to contracts with responsible paying entities. The Company estimates contractual allowances at the time of billing based on contractual terms, historical collections, or other arrangements. All transaction prices are fixed and determinable which includes a fixed base rate, fixed milage rate and an evaluation of historical collections by each payer.

Nature of Our Services

Revenue is primarily derived from:

i. Transportation Services: These services encompass both emergency response and non-emergency transport services. Non-emergency transport services include ambulance transports and wheelchair transports. Net revenue from transportation services is derived from the transportation of patients based on billings to third party payors and healthcare facilities.

ii. Mobile Health Services: These services include services performed at home and offices, COVID-19 testing, and event services which include on-site healthcare support at sporting events and concerts.

The Company concluded that Transportation Services and any related support activities are a single performance obligation under ASC 606. The transaction price is determined by the fixed rate usage-based fees or fixed fees which are agreed upon in the Company’s executed contracts. For Mobile Health, the performance of the services and any related support activities are a single performance obligation under ASC 606. Mobile Health services are typically billed based on a fixed rate (i.e., time and materials separately or combined) fee structure taking into consideration staff and materials utilized.

As the performance associated with such services is known and quantifiable at the end of a period in which the services occurred (i.e., monthly or quarterly), revenues are typically recognized in the respective period performed. The typical billing cycle for Transportation Services and Mobile Health services is same day to 5 days with payments generally due within 30 days. For Transportation Services, the Company estimates the amount of revenues unbilled at month end and recognizes such amounts as revenue, based on available data and customer history. The Company’s Transportation Services and Mobile Health services each represent a single performance obligation. Therefore, allocation is not necessary as the transaction price (fees) for the services provided is standard and explicitly stated in the contractual fee schedule and/or invoice. The Company monitors and evaluate all contracts on a case-by-case basis to determine if multiple performance obligations are present in a contractual arrangement.

For Transportation Services, the customer simultaneously receives and consumes the benefits provided by the Company as the performance obligations are fulfilled, therefore the Company satisfies performance obligations at the same time. For Transportation Services, where the customer pays fixed rate usage-based fees, the actual usage in the period represents the best measure of progress. Generally, for Mobile Health services, the customer simultaneously receives and consumes the benefits provided by the Company as the performance obligations are fulfilled, therefore the Company satisfies performance obligations at the same time. For certain Mobile Health services that have a fixed fee arrangement, and the services are provided over time, revenue is recognized over time as the services are provided to the customer.

In the following table, revenue is disaggregated by as follows:

	Three Months Ended September 30,				Nine Months Ended September 30,
	2021		2020		2021		2020
Primary Geographical Markets
United States	$	83,286,509	$	25,345,926	$	190,595,217	$	58,916,146
United Kingdom		2,552,479		1,590,687		6,799,162		3,934,287
Total revenue	$	85,838,988	$	26,936,613	$	197,394,379	$	62,850,433

Major Segments/Service Lines
Core Transportation Services	$	17,916,162	$	15,242,251	$	65,657,141	$	47,577,542
Mobile Health		67,922,826		11,694,362		131,737,238		15,272,891
Total revenue	$	85,838,988	$	26,936,613	$	197,394,379	$	62,850,433

Revenue Recognition

On January 1, 2019, the Company adopted ASU 2014-09, Revenue from Contracts with Customers (ASC 606), as amended.

Mobile Health revenues are recorded based on contracted rates with customers for healthcare services provided. Contracted rates are based on items such as rates per hour for providers performing the service, on call special event services, and in some cases a rate per procedure.

Transportation revenues are recorded at the time services are performed based on contractual terms with insurance companies, hospitals, skilled nursing facilities and governmental agencies (Medicare/Medicaid). For services that are not performed under the terms of a contract, the Company records revenue based on the type of transport, geographical location and mileage, net of adjustments based on historical collection for specific transport types and payer types such as insurance companies, facilities and private pay.

All transaction prices are fixed and determinable which includes a fixed base rate, fixed mileage rate and an evaluation of historical collections by each payer.

Nature of Our Services

Revenue is primarily derived from:

i. Transportation Services: These services encompass both emergency response and non-emergency transport services. Non-emergency transport services include ambulance transports and wheelchair transports Net revenue from transportation services is derived from the transportation of patients based on billings to third party payors and healthcare facilities.

As the performance associated with such services is known and quantifiable at the end of a period in which the services occurred (i.e., monthly or quarterly), revenues are typically recognized in the respective period performed. The typical billing cycle for Transportation Services and Mobile Health services is same day to 5 days with payments due generally within 30 days. For Transportation Services, the Company estimates the amount of revenues unbilled at month end and recognizes such amounts as revenue, based on available data and customer history. The Company’s Transportation Services and Mobile Health services each represent a single performance obligation. Therefore, allocation is not necessary as the transaction price (fees) for the services provided is standard and explicitly stated in the contractual fee schedule and/or invoice. The Company monitors and evaluate all contracts on a case-by-case basis to determine if multiple performance obligations are present in a contractual arrangement.

Disaggregation of revenue

In the following table, revenue is disaggregated by as follows:

	For the Years Ended December 31,
	2020		2019
Primary Geographical Markets
United States	$	88,362,445	$	45,931,306
United Kingdom		5,728,213		2,367,806
Total revenue	$	94,090,658	$	48,299,112

Major Segments/Service Lines
Transportation Services	$	63,188,855	$	46,424,896
Mobile Health		30,901,803		1,874,216
Total revenue	$	94,090,658	$	48,299,112

Stock Based Compensation

The Company expenses stock based compensation over the requisite service period based on the estimated grant-date fair value of the awards. The Company estimates the fair value of stock option grants using the Black-Scholes option pricing model, and the assumptions used in calculating the fair value of stock based awards represent management’s best estimates and involve inherent uncertainties and the application of management’s judgment. One of these assumptions include the expected volatility of the Company’s stock price. Developing this assumption requires the use of judgment. The Company is a private company and lacks company-specific historical and implied volatility information. Therefore, it estimates its expected stock volatility based on the historical volatility of a publicly traded set of peer companies. The Company accounts for forfeitures as they occur. All stock based compensation costs are recorded in operating expenses in the consolidated statements of operations.

Stock-Based Compensation

The Company expenses stock-based compensation over the requisite service period based on the estimated grant-date fair value of the awards. The Company estimates the fair value of stock option grants using the Black-Scholes option pricing model, and the assumptions used in calculating the fair value of stock-based awards represent management’s best estimates and involve inherent uncertainties and the application of management’s judgment. One of these assumptions include the expected volatility of the Company’s stock price. Developing this assumption requires the use of judgment. The Company is a private company and lacks company-specific historical and implied volatility information. Therefore, it estimates its expected stock volatility based on the historical volatility of a publicly traded set of peer companies. The Company accounts for forfeitures as they occur. All stock-based compensation costs are recorded in operating expenses in the consolidated statements of operations.

Leases

The Company categorizes leases at its inception as either operating or finance leases based on the criteria in ASC 842, Leases. The Company adopted FASB ASC 842, Leases, (“ASC 842”) on January 1, 2019, using the modified retrospective approach, and has established a Right-of-Use (“ROU”) Asset and a current and non-current Lease Liability for each lease arrangement identified. The lease liability is recorded at the present value of future lease payments discounted using the discount rate that approximates the Company’s incremental borrowing rate for the lease established at the commencement date, and the ROU asset is measured as the lease liability plus any initial direct costs, less any lease incentives received before commencement. The Company recognizes a single lease cost, so that the remaining cost of the lease is allocated over the remaining lease term on a straight-line basis.

The Company has lease arrangements for vehicles, equipment and facilities. These leases typically have original terms not exceeding 10 years and, in some cases contain multi-year renewal options, none of which are reasonably certain of exercise. The Company’s lease arrangements may contain both lease and non-lease components. The Company has elected to combine and account for lease and non-lease components as a single lease component. The Company has incorporated residual value obligations in leases for which there is such occurrences. Regarding short-term leases, ASC 842-10-25-2 permits and entity to make a policy election not to apply the recognition requirements of ASC 842 to Short-term leases. The Company has elected not to apply the ASC 842 recognition criteria to any leases that qualify as Short-Term Leases.

Leases

Advertising Costs

Advertising costs are expensed during the period in which it is incurred and amounted to approximately $740,234 and $1,125,799 for the years ended December 31, 2020 and 2019, respectively.

Recently Issued Accounting Standards Not Yet Adopted

In January 2020, the FASB issued ASU 2020-01- Investments-Equity Securities (“ASC 321”), Investments-Equity Method and Joint Ventures (“ASC 323”), and Derivatives and Hedging (“ASC 815”)-Clarifying the Interactions between ASC 321, ASC 323, and ASC 815 (a consensus of the Emerging Issues Task Force), which clarifies the interaction of the accounting for certain equity securities, equity method investments, and certain forward contracts and purchased options. The guidance clarifies that an entity should consider observable transactions that require it to either apply or discontinue the equity method of accounting for the purposes of applying measurement principles for

certain equity securities immediately before applying or discontinuing the equity method. The Company expects to adopt this guidance in 2021 using a prospective method. The assessment of the adoption of this ASU is in process and is not expected to have a material impact on the Company’s Condensed Consolidated Financial statements.

In December 2019, the FASB issued ASU 2019-12, Income Taxes (“ASC 740”): Simplifying the Accounting for Income Taxes (“ASU 2019-12”), which modifies ASC 740 to reduce complexity while maintaining or improving the usefulness of the information provided to users of financial statements. ASU 2019-12 is effective for the Company for interim and annual reporting periods beginning after December 15, 2021. The Company is currently assessing the impact of ASU 2019-12, but it is not expected to have a material impact on the Company’s Condensed Consolidated Financial statement.

In June 2016, the FASB issued ASU 2016-13, Financial Instruments — Credit Losses (“ASC 326”): Measurement of Credit Losses on Financial Instruments, that changes the impairment model for most financial assets and certain other instruments. For receivables, loans and other instruments, entities will be required to use a new forward-looking “expected loss” model that generally will result in the earlier recognition of allowance for losses. For available-for-sale debt securities with unrealized losses, entities will measure credit losses in a manner similar to current practice, except the losses will be recognized as allowances instead of reductions in the amortized cost of the securities. In addition, an entity will have to disclose significantly more information about allowances, credit quality indicators and past due securities. The new standard is effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years, and will be applied as a cumulative-effect adjustment to retained earnings. The Company is currently evaluating the impact of the pending adoption of the new standard on its Condensed Consolidated Financial statements and intends to adopt the standard on January 1, 2023.

In May 2021, the FASB issued ASU 2021-04, Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options. The ASU addresses the previous lack of specific guidance in the accounting standards codification related to modifications or exchanges of freestanding equity-classified written call options (such as warrants) by specifying the accounting for various modification scenarios. The ASU is effective for interim and annual periods beginning after December 15, 2021, with early adoption permitted for any periods after issuance to be applied as of the beginning of the fiscal year that includes the interim period. The assessment of the adoption of this ASU is in process and is not expected to have a material impact on the Company’s Condensed Consolidated Financial statements.

Recently Issued Accounting Standards Not Yet Adopted

In January 2020, the FASB issued ASU 2020-01 — Investments-Equity Securities (ASC 321), Investments-Equity Method and Joint Ventures (ASC 323), and Derivatives and Hedging (ASC 815)-Clarifying the Interactions between ASC 321, ASC 323, and ASC 815 (a consensus of the Emerging Issues Task Force), which clarifies the interaction of the accounting for certain equity securities, equity method investments, and certain forward contracts and purchased options. The guidance clarifies that an entity should consider observable transactions that require it to either apply or discontinue the equity method of accounting for the purposes of applying measurement principles for certain equity securities immediately before applying or discontinuing the equity method. The Company expects to adopt this guidance in 2021 using a prospective method. The assessment of the adoption of this ASU is in process and is not expected to have a material impact on the Company’s consolidated financial statements.

In December 2019, the FASB issued ASU 2019-12, Income Taxes (ASC 740): Simplifying the Accounting for Income Taxes (“ASU 2019-12”), which modifies ASC 740 to reduce complexity while maintaining or improving the usefulness of the information provided to users of financial statements. ASU 2019-12 is effective for the Company for interim and annual reporting periods beginning after December 15, 2021. The Company is currently assessing the impact of ASU 2019-12, but it is not expected to have a material impact on the Company’s consolidated financial statement.

In June 2016, the FASB issued ASU 2016-13, Financial Instruments — Credit Losses (ASC 326): Measurement of Credit Losses on Financial Instruments, that changes the impairment model for most financial assets and certain other instruments. For receivables, loans and other instruments, entities will be required to use a new forward-looking “expected loss” model that generally will result in the earlier recognition of allowance for losses. For available-for-sale debt securities with unrealized losses, entities will measure credit losses in a manner similar to current practice, except the losses will be recognized as allowances instead of reductions in the amortized cost of the securities. In addition, an entity will have to disclose significantly more information about allowances, credit quality indicators and past due securities. The new standard is effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years, and will be applied as a cumulative-effect adjustment to retained earnings. The Company is currently evaluating the impact of the pending adoption of the new standard on its consolidated financial statements and intends to adopt the standard on January 1, 2023.

Major Customer

The Company has one customer that accounted for approximately 44% of sales and 42% of Account Receivable, net for the period ended September 30, 2021. The Company expects to maintain this relationship with the customers.

Major Vendor

The Company has one vendor that accounted for approximately 14% of cost of sales for the period ended September 30, 2021. The Company expects to maintain this relationship with the vendor and believe the services provided from this vendor are available from alternatives sources.

Line of Credit

The Costs associated with the line of credit are deferred and recognized over the term of the Line of Credit as interest expense.

Acquisition of Businesses and Asset Acquisitions (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2021

Dec. 31, 2020

Acquisition of Businesses and Asset Acquisitions (Tables) [Line Items]

Schedule of allocated based on the receipt of a valuation report

Consideration:
Cash consideration	$	465,000
Contingent consideration– collection of accounts receivable		372,168
Total consideration	$	837,168

Recognized amounts of identifiable assets acquired and liabilities assumed
Accounts receivable	$	744,336
Other current assets		3,427
Property, plant and equipment		372,800
Intangible assets		200,000
Total identifiable assets acquired		1,320,563

Notes payable		372,921
Accounts receivable collections payable		372,168
Accounts payable and accrued expenses		41,423
Total liabilities assumed		786,512

Goodwill		303,117

Total purchase price	$	837,168

Consideration:
Cash consideration	$	465,000
Contingent consideration – collection of accounts receivable		372,168
Total consideration	$	837,168

Recognized amounts of identifiable assets acquired and liabilities assumed
Accounts receivable	$	744,336
Other current assets		3,427
Property, plant and equipment		372,800
Intangible assets		200,000
Total identifiable assets acquired		1,320,563

Notes payable		372,921
Accounts receivable collections payable		372,168
Accounts payable and accrued expenses		41,423
Total liabilities assumed		786,512

Goodwill		303,117
Total purchase price	$	837,168

Condensed Consolidated Statements of Changes in Stockholders’ Equity (Deficit) - USD ($)

Class A

Common Stock

Ambulnz, Inc.

Class A

Common Stock

Class B

Common Stock

Ambulnz, Inc.

Class B

Common Stock

Series A

Preferred Stock

Ambulnz, Inc.

Additional Paid-in- Capital

Ambulnz, Inc.

Additional Paid-in- Capital

Accumulated Deficit

Ambulnz, Inc.

Accumulated Deficit

Accumulated Other Comprehensive Income

Ambulnz, Inc.

Noncontrolling Interest

Ambulnz, Inc.

Total

Balance at Dec. 31, 2018

$ 91,899,612

$ (52,730,487)

$ 1,395

$ 1,416,467

$ 40,586,987

Balance (in Shares) at Dec. 31, 2018

36,423

60,336

Balance at Dec. 31, 2019

141,659,780

(72,940,528)

(244,884)

10,888,466

79,362,834

Balance (in Shares) at Dec. 31, 2019

35,497

55,008

28,055

Issuance of preferred stock and warrant, net of costs to raise capital of $1,092,499

49,035,701

Issuance of preferred stock and warrant, net of costs to raise capital of $1,092,499 (in Shares)

16,709

10,500,000

Common stock converted to preferred stock

457,467

Common stock converted to preferred stock (in Shares)

(926)

(5,328)

11,257

Shares issued for services

267,000

Shares issued for services (in Shares)

Net income attributable to Noncontrolling interests

(246,279)

(1,028,001)

Balance (in Shares) at Mar. 31, 2020

(20,210,041)

Balance at Mar. 31, 2020

141,831,548

(78,362,646)

21,169

11,773,427

75,263,498

35,497

55,008

28,055

1,500,002

171,768

Foreign currency translation (in Shares)

266,053

Net income attributable to Noncontrolling interests

(615,041)

Balance (in Shares) at Dec. 31, 2019

(5,422,118)

Balance at Dec. 31, 2019

141,659,780

(72,940,528)

(244,884)

10,888,466

79,362,834

35,497

55,008

28,055

$ 288

142,346,852

(87,300,472)

$ (12,158,200)

(48,539)

11,949,200

66,947,041

$ (12,157,912)

35,497

55,008

2,875,000

28,055

1,500,002

Shares issued for services

687,072

Net income attributable to Noncontrolling interests

196,345

(439,268)

Balance (in Shares) at Mar. 31, 2020

(14,359,944)

Balance at Mar. 31, 2020

141,831,548

(78,362,646)

21,169

11,773,427

75,263,498

35,497

55,008

28,055

Balance at Jun. 30, 2020

142,003,316

(80,409,946)

(62,755)

12,106,640

73,637,255

Balance (in Shares) at Jun. 30, 2020

35,497

55,008

28,055

171,768

Net income attributable to Noncontrolling interests

(83,924)

333,213

Balance (in Shares) at Sep. 30, 2020

(2,047,300)

Balance at Sep. 30, 2020

$ 331

142,205,478

$ 24,669

(82,808,297)

(2,065)

(48,539)

11,849,642

71,198,284

22,935

35,497

55,008

3,306,250

28,055

30,394

171,768

Net income attributable to Noncontrolling interests

14,216

(256,998)

Balance (in Shares) at Aug. 10, 2020

(2,398,351)

Balance at Aug. 10, 2020

Balance at Sep. 30, 2020

$ 331

142,205,478

24,669

(82,808,297)

(2,065)

(48,539)

11,849,642

71,198,284

22,935

Balance (in Shares) at Sep. 30, 2020

35,497

55,008

3,306,250

28,055

Issuance of Class B common stock to related party

^[1]

$ 331

24,669

25,000

Issuance of Class B common stock to related party (in Shares)

^[1]

3,306,250

Balance (in Shares) at Aug. 10, 2020

(2,065)

Balance at Aug. 10, 2020

$ 288

142,346,852

(87,300,472)

(12,158,200)

(48,539)

11,949,200

66,947,041

(12,157,912)

Issuance of Class B common shares to Sponsor

35,497

55,008

2,875,000

28,055

^[2]

$ 331

^[2]

24,669

^[2]

25,000

Issuance of Class B common shares to Sponsor (in Shares)

^[2]

3,306,250

Excess cash received over fair value of private placement warrants

1,748,000

Forfeiture of Class B common stock

^[3]

$ (43)

^[3]

Forfeiture of Class B common stock (in Shares)

^[3]

(431,250)

Class A common shares subject to possible redemption

(1,772,712)

(7,934,667)

(9,707,379)

Balance (in Shares) at Mar. 31, 2021

(4,223,533)

Balance at Mar. 31, 2021

$ 288

142,738,386

(88,978,836)

(10,168,332)

(40,541)

11,961,593

65,680,602

(10,168,044)

35,497

55,008

2,875,000

28,321

333,025

Shares issued for services

391,534

Shares issued for services (in Shares)

266

Net income attributable to Noncontrolling interests

7,998

(320,632)

(1,678,364)

1,989,868

(1,678,364)

1,989,868

$ 288

142,346,852

(87,300,472)

(12,158,200)

(48,539)

11,949,200

66,947,041

(12,157,912)

Balance (in Shares) at Jun. 30, 2021

35,497

55,008

2,875,000

28,055

Balance at Jun. 30, 2021

$ 288

143,108,386

(90,625,052)

(13,210,899)

54,114

13,709,816

66,247,264

(13,210,611)

35,497

55,008

2,875,000

28,321

$ 288

142,346,852

(87,300,472)

(12,158,200)

(48,539)

11,949,200

66,947,041

(12,157,912)

Balance (in Shares) at Sep. 30, 2021

35,497

55,008

2,875,000

28,055

Balance at Sep. 30, 2021

$ 288

143,289,262

(87,117,532)

(12,666,412)

123,307

10,760,917

67,055,954

(12,666,124)

35,497

2,875,000

55,008

28,321

Balance at Mar. 31, 2021

$ 288

142,738,386

(88,978,836)

(10,168,332)

(40,541)

11,961,593

65,680,602

(10,168,044)

Balance (in Shares) at Mar. 31, 2021

35,497

55,008

2,875,000

28,321

Balance at Jun. 30, 2021

$ 288

143,108,386

(90,625,052)

(13,210,899)

54,114

13,709,816

66,247,264

(13,210,611)

Balance (in Shares) at Jun. 30, 2021

35,497

55,008

2,875,000

28,321

370,000

Net income attributable to Noncontrolling interests

94,655

1,748,223

Balance (in Shares) at Sep. 30, 2021

(1,646,216)

(3,042,567)

(1,646,216)

(3,042,567)

Balance at Sep. 30, 2021

$ 288

143,289,262

(87,117,532)

(12,666,412)

123,307

10,760,917

67,055,954

(12,666,124)

35,497

2,875,000

55,008

28,321

(2,705,954)

UK Ltd. Shares purchase

(280,772)

$ (242,945)

(523,717)

Fees associated with equity raise

463,046

$ (1,398)

(1,398)

Conversion of Class B shares to Class A shares

$ 69,193

69,193

^[4]

$ 288

$ (288)

Conversion of Class B shares to Class A shares (in Shares)

^[4]

2,875,000

(2,875,000)

$ 3,507,520

$ 544,487

$ 3,507,520

$ 544,487

[1]	As a result of the underwriter not exercising its over-allotment option at the time of the Company’s initial public offering, 431,250 Class B shares were forfeited in November 2020, which reduced the number of outstanding Class B shares to 2,875,000.
[2]	On October 14, 2020, the Sponsor effected a surrender of 431,250 Class B common shares to the Company for no consideration, resulting in a decrease in the total number of Class B common shares then outstanding from 3,737,500 to 3,306,250 (see Note 5).
[3]	Effective November 16, 2020, the Sponsor forfeited 431,250 Class B common shares as a result of the underwriter waiving its over-allotment option (see Note 4).
[4]	Effective August 24, 2021, pursuant to an election made by the Sponsor the 2,875,000 outstanding Class B common shares were converted on a one-for-one basis into Class A common shares.

Fair Value Measurements (Details) - Schedule of gross holding gains and fair value held-to-maturity securities - U.S. Treasury Bills (mature on February 18, 2021) [Member]	5 Months Ended
	Dec. 31, 2020 USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying Value at (Amortized Cost)	$ 115,019,335
Gross Unrealized Holding Gain	4,462
Quoted Prices in Active Markets (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	$ 115,024,797

Fair Value Measurements (Details) - Schedule of changes in fair value of warrant liabilities	5 Months Ended
	Dec. 31, 2020 USD ($)
Public [Member]
Fair Value Measurements (Details) - Schedule of changes in fair value of warrant liabilities [Line Items]
Fair value as of August 11, 2020 (inception)
Initial measurement on October 19, 2020	3,105,000
Change in fair value recognized in earnings	2,338,335
Fair value as of December 31, 2020	5,443,335
Private Placement [Member]
Fair Value Measurements (Details) - Schedule of changes in fair value of warrant liabilities [Line Items]
Fair value as of August 11, 2020 (inception)
Initial measurement on October 19, 2020	2,052,000
Change in fair value recognized in earnings	1,545,335
Fair value as of December 31, 2020	3,597,335
Total Warrant Liabilities [Member]
Fair Value Measurements (Details) - Schedule of changes in fair value of warrant liabilities [Line Items]
Fair value as of August 11, 2020 (inception)
Initial measurement on October 19, 2020	5,157,000
Change in fair value recognized in earnings	3,883,670
Fair value as of December 31, 2020	$ 9,040,670

Accrued Liabilities (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2021

Dec. 31, 2020

Accrued Liabilities (Tables) [Line Items]

Schedule of accrued liabilities

	September 30, 2021		December 31, 2020
Accrued lab fees	$	8,526,602	$	4,267,665
Accrued payroll		10,464,783		2,409,105
Medicare advance		1,945,814		2,397,024
FICA/Medicare liability		1,793,551		1,793,551
Accrued general expenses		3,975,877		1,437,684
Accrued subcontractors		8,463,178		—
Accrued fuel and maintenance		549,491		181,195
Accrued workers compensation		1,965,084		538,897
Other current liabilities		194,002		50,000
Accrued legal fees		1,251,463		1,172,425
Credit card payable		43,086		6,892
Total accrued liabilities	$	39,172,931	$	14,254,438

	December 31, 2020		December 31, 2019
Accrued laboratory fees	$	4,267,665	$	—
Accrued payroll		2,409,105		3,060,252
Medicare advance		2,397,024		—
FICA/Medicare liability		1,793,551		—
Accrued general expenses		1,437,684		354,082
Accrued fuel and maintenance		181,195		43,291
Accrued workers compensation		538,897		881,456
Other current liabilities		50,000		—
Accrued legal fees		1,172,425		97,425
Credit card payable		6,892		151,281
Total accrued liabilities	$	14,254,438	$	4,587,787

Class A Common Stock Subject to Possible Redemption

9 Months Ended

Sep. 30, 2021

Class A Common Stock Subject to Possible Redemption [Abstract]

Class A Common Stock Subject to Possible Redemption

Note 7 — Class A Common Stock Subject to Possible Redemption

Prior to the consummation of the Business Combination, the Company’s Class A common stock featured certain redemption rights that were considered to be outside of the Company’s control and subject to the occurrence of future events. At September 30, 2021 and December 31, 2020, there were 11,500,000 shares of Class A common stock outstanding subject to possible redemption. The carrying value of potentially redeemable Class A common stock reported in temporary equity of the condensed consolidated balance sheets at September 30, 2021 and December 31, 2020 is comprised as follows:

Gross proceeds from issuance of potentially redeemable Class A common stock	$	115,000,000
Less:
Proceeds allocated to Public Warrants		(3,105,000	)
Class A common stock issuance costs		(6,793,491	)
Plus:
Accretion of carrying value to redemption value		9,898,491
Class A common stock subject to possible redemption	$	115,000,000

Income Taxes (Details) - Schedule of income tax provision (benefit)	5 Months Ended
	Dec. 31, 2020 USD ($)
Current
Federal	$ (12,204)
State
Deferred
Federal	(19,009)
State
Change in valuation allowance	31,213
Income tax provision (benefit)

Intangibles (Details) - Ambulnz, Inc. [Member] - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Intangibles (Details) [Line Items]
Amortization expense	$ 552,999	$ 362,434	$ 1,432,983	$ 1,087,456	$ 1,451,214	$ 640,086
Capitalized software development costs					$ 1,933,661	$ 1,610,889

Notes Payable (Details) - Schedule of notes payable - Ambulnz, Inc. [Member] - USD ($)	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Notes Payable (Details) - Schedule of notes payable [Line Items]
Equipment and financing loans payable, between 3% and 5.70% interest and maturing between October 2021 and September 2022	$ 1,012,922	$ 1,116,184	$ 1,316,408
Loan received pursuant to the Payroll Protection Program Term Note		142,667
Joseph Patrick Sheehan share purchase agreement	523,714
Total notes payable	1,536,636	1,258,851	1,316,408
Less: current portion of notes payable	931,561	664,357	564,910
Total non-current portion of notes payable	$ 605,075	$ 594,494	$ 751,498

Amount, after unamortized (discount) premium and debt issuance costs, of long-term debt. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($)	2 Months Ended	5 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2020	Dec. 31, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Cash Flows from Operating Activities:
Net loss	$ (2,065)	$ (4,223,533)	$ (508,212)
Changes in operating assets and liabilities:
Interest earned on investments held in Trust Account		(20,078)	(22,604)
Offering costs allocable to warrant liabilities		191,112
Change in fair value of warrant liabilities		3,883,670	(445,670)
Prepaid expenses		(168,527)	(56,390)
Other current assets		(350)	(2,990)
Accounts payable		11,658	149,410
Franchise taxes payable		78,192	24,923
Net cash used in operating activities	(2,065)	(247,856)	(861,533)
Deposit of cash into Trust Account		(115,000,000)
Net cash provided by investing activities		(115,000,000)	42,199
Proceeds from sale of Units, net of underwriting discounts paid		112,700,000
Proceeds from sale of Private Warrants		3,800,000
Proceeds from note payable to related party	71,163	71,473
Repayment of related party note payable		(71,473)
Payment of offering costs		(373,491)
Net cash provided by financing activities	3,597	116,126,509
Cash flow from financing activities:
Net increase (decrease) in cash and restricted cash	1,532	878,653	(819,334)
Deferred offering costs paid by related party in exchange for issuance of Class B common stock	25,000
Offering costs paid by related party in exchange for issuance of Class B common stock		25,000
Deferred offering costs included in accounts payable	20,450
Offering costs included in other accrued liabilities		70,000
Change in value of Class A common shares subject to possible redemption		4,025,000
Reconciliation of cash and restricted cash
Cash – beginning of the period			878,653
Cash – end of the period	1,532	878,653	59,319	$ 1,532	$ 878,653
Supplemental disclosure of noncash investing and financing activities:
Interest released from Trust Account			42,199
Payment of deferred offering costs	(67,566)
Ambulnz, Inc.
Cash Flows from Operating Activities:
Net loss			(1,095,427)	(10,406,595)	(14,799,212)	$ (21,238,042)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation of property and equipment			1,697,380	1,341,210	1,874,069	1,550,259
Amortization of intangible assets			1,432,983	1,087,456	1,451,214	640,086
Amortization of finance lease right-of-use assets					2,182,372	1,991,926
Gain (loss) on disposal of assets			27,730	(8,854)	(30,546)	1,895
Bad debt expense			2,152,470	1,585,854	1,885,457	2,467,212
Stock based compensation			1,224,580	515,305	687,072	457,467
Shares issued for services						267,000
Write-off due to seller					(300,000)
Gain on business acquisition						(119,491)
Changes in operating assets and liabilities:
Accounts receivable			(28,794,602)	(9,300,321)	(16,153,948)	(2,275,451)
Prepaid expenses and other current assets			(4,531,411)	(175,378)	94,091	(32,918)
Other assets			(1,786,407)	(133,687)	(218,099)	(3,555)
Accrued liabilities			24,861,804	4,529,501	9,666,651	2,188,374
Accounts payable			9,422,628	1,383,642	3,006,187	(100,665)
Net cash used in operating activities			6,853,001	(7,945,089)	(10,654,692)	(14,205,903)
Acquisition of property and equipment			(2,824,916)	(2,905,072)	(4,361,501)	(1,450,795)
Net cash provided by investing activities			(4,390,875)	(4,595,468)	(6,040,022)	(2,971,284)
Proceeds from disposal of property and equipment			6,000	69,113	276,224	1,167,094
Acquisition of intangibles			(1,571,959)	(1,759,509)	(1,954,745)	(2,352,108)
Acquisition of businesses						(335,475)
Repayments of line of credit						(1,000,000)
Repayments of notes payable			(374,456)	(93,979)	(798,371)	(449,323)
Proceeds from sale of Private Warrants			158,100,000
Due to seller					(34,002)
Noncontrolling interest contributions					1,500,002	10,500,000
Proceeds from issuance of preferred stock, net of transaction costs						49,035,701
Net cash provided by financing activities			6,071,250	(231,867)	(812,093)	56,337,881
Payments on obligations under finance lease					(1,479,722)	(1,748,497)
Effect of exchange rate changes on cash and cash equivalents			171,846	196,345	196,345	(246,279)
Cash flow from financing activities:
Net increase (decrease) in cash and restricted cash			8,705,222	(12,576,079)	(17,310,462)	38,914,415
Cash and restricted cash at beginning of period			34,457,273	51,767,735	51,767,735	12,853,320
Cash and restricted cash at end of period	$ 39,191,656	$ 34,457,273	43,162,495	39,191,656	34,457,273	51,767,735
Cash paid for interest			39,637	35,858	608,262	545,872
Acquisition of businesses funded by acquisition payable (see Note 4)					837,168	510,173
Cash paid for interest on finance lease liabilities			381,937	440,852	440,852	523,910
Cash paid for income taxes			613,531	3,518	117,443	47,032
Right-of-use assets obtained in exchange for lease liabilities			3,569,276	131,934	1,600,289	3,550,377
Fixed assets acquired in exchange for notes payable			271,194	318,295
Acquisition of remaining 20% of Ambulnz UK LTD			228,518
Gain from PPP loan forgiveness			142,667
Reconciliation of cash and restricted cash
Cash			39,550,926	36,640,734	32,418,220	47,739,610
Restricted Cash			3,611,569	2,550,922	2,039,053	4,028,125
Total cash and restricted cash shown in statement of cash flows			43,162,495	39,191,656	$ 34,457,273	$ 51,767,735
Amortization of right of use assets			2,383,940	1,636,778
Gain from PPP loan forgiveness			(142,667)
Noncontrolling interest contributions			333,025	1,530,393
Proceeds from line of credit			8,000,000
Acquisition of businesses			(56,496)	(79,012)
Payments on obligations under finance lease			$ (1,830,823)	$ (1,589,269)

Summary of Significant Accounting Policies (Details) - Summary of estimated useful live - Ambulnz, Inc. [Member]	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Buildings [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	39 years	39 years
Office equipment and furniture [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years	3 years
Medical equipment [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life		5 years
Leasehold improvements [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Leasehold improvements		Shorter of useful life of asset or lease term
Minimum [Member] \| Vehicles [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years	5 years
Maximum [Member] \| Vehicles [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	8 years	8 years

Stockholders’ Equity	5 Months Ended	9 Months Ended	12 Months Ended
Stockholders’ Equity	Dec. 31, 2020	Sep. 30, 2021	Dec. 31, 2020
Stockholders’ Equity [Line Items]
STOCKHOLDERS’ EQUITY	NOTE 9. STOCKHOLDERS’ DEFICIT Class A Common Stock — The Company is authorized to issue 50,000,000 shares of Class A common stock with a par shares value of $0.0001 per share. At December 31, 2020, there were 1,715,792 shares of Class A common stock issued and outstanding, excluding 9,784,208 shares of Class A common stock subject to possible redemption. Class B Common Stock — The Company is authorized to issue 12,500,000 shares of Class B common stock with a par value of $0.0001 per share. Holders of the Company’s Class B common stock are entitled to one vote for each share. At December 31, 2020, there were 2,875,000 shares of Class B common stock issued and outstanding. The shares of Class B common stock will automatically convert into shares of Class A common stock at the time of the initial business combination, or earlier at the option of the holder, on a one-for-one basis (subject to adjustment for stock splits, stock dividends, reorganizations, recapitalizations and the like, and subject to further adjustment as described herein). In the case that additional shares of Class A common stock, or equity-linked securities, are issued or deemed issued in excess of the amounts issued in the Initial Public Offering and related to the closing of the initial business combination (including pursuant to a specified future issuance), the ratio at which shares of Class B common stock shall convert into shares of Class A common stock will be adjusted (unless the holders of a majority of the then-outstanding shares of Class B common stock agree to waive such adjustment with respect to any such issuance or deemed issuance, including pursuant to a specified future issuance) so that the number of shares of Class A common stock issuable upon conversion of all shares of Class B common stock will equal, in the aggregate, on an as-converted basis, 20% of the sum of the total number of all shares of common stock outstanding upon the completion of the Initial Public Offering plus all shares of Class A common stock and equity-linked securities issued or deemed issued in connection with the Company’s initial business combination (excluding any shares or equity-linked securities issued or issuable to any seller in the initial business combination). Preferred stock — The Company is authorized to issue 1,000,000 shares of preferred stock with a par value of $0.0001 per share. At December 31, 2020, there were no shares of preferred stock issued or outstanding.	Note 8 — Stockholders’ Equity Class A Common Stock — Prior to the consummation of the Business Combination, the Company was authorized to issue 50,000,000 shares of Class A common stock with a par shares value of $0.0001 per share. At September 30, 2021 and December 31, 2020, there were 14,375,000 (see Class B Common Stock below) and 11,500,000 shares of Class A common stock issued and outstanding. Of the outstanding shares of Class A common stock, 11,500,000 were subject to possible redemption at both September 30, 2021 and December 31, 2020, and accordingly such shares are classified in temporary equity in the condensed consolidated balance sheets at those dates. Class B Common Stock — Prior to consummation of the Business Combination, the Company was authorized to issue 12,500,000 shares of Class B common stock with a par value of $0.0001 per share. Holders of the Company’s Class B common stock were entitled to one vote for each share. At December 31, 2020, 2,875,000 shares of Class B common stock were issued and outstanding. Effective August 24, 2021, pursuant to an election made by the Sponsor, the 2,875,000 outstanding Class B common shares were converted on a one-for-one basis into Class A common shares. Because these Class A shares were held by the Sponsor, they did not have the pre-Business Combination redemption rights of the Public Shares. Preferred stock — The Company is authorized to issue 1,000,000 shares of preferred stock with a par value of $0.0001 per share. As of September 30, 2021 and December 31, 2020, there were no shares of preferred stock issued or outstanding.
Ambulnz, Inc. [Member]
Stockholders’ Equity [Line Items]
STOCKHOLDERS’ EQUITY		11. Equity Preferred Stock On May 23, 2019, Series A preferred stock was formed, and 40,000 shares were authorized. Each share of Series A preferred stock is convertible into Class A common stock at a conversion price of $3,000 per share, subject to adjustment as defined in the articles of incorporation. Series A preferred stockholders have voting rights equivalent to the number of common stock shares issuable upon conversion. The Series A preferred stockholders are entitled to non-cumulative dividends equal to 8% of the original issue price as defined in the agreement when declared by the board of directors. The holders of the Series A preferred stock have preferential liquidation rights and rank senior to the holders of common stock. If a liquidation were to occur, the holders of the Series A preferred stock will be paid an amount equal to $3,000 per share, subject to adjustment as defined in the articles of incorporation, plus all accrued and unpaid dividends thereon. After the payment of the Series A preferred stockholders, the common stockholders will be paid out on a pro-rate basis. Common Stock On November 1, 2017, the Company converted its legal structure from a limited liability company to a corporation and converted its membership units into shares of common stock at a rate of 1,000 shares per membership unit. The total authorized number of shares of common stock converted was 100,000 shares, comprised of 35,597 shares of Class A common stock and 64,402 shares of Class B common stock. On May 23, 2019, the Company amended and restated its articles of incorporation and the total authorized common shares increased to 154,503 shares, comprised of 78,000 shares of Class A common stock and 76,503 shares of Class B common stock. The Class A common stockholders have voting rights equivalent to one vote per share of common stock and the Class B common stockholders have no voting rights. Dividends may be paid to the common stockholders out of funds legally available, when declared by the board of directors. Warrants On February 15, 2018, the Company issued a warrant to purchase 1,367 shares of Class B Common Stock at a purchase price of $0.01 per share to an investor in conjunction with a capital investment. The warrant has no expiration date. The fair value on the date of issuance was $5,400 per share for a total fair value of $7,381,800. On May 23, 2019, this warrant was exchanged for a warrant to purchase 2,461 shares of Series A Preferred Stock at a purchase price of $0.01 per share. The exchanged warrant has no expiration date, with a fair value on the date of issuance of $3,000 per share for a total fair value of $7,383,000. These warrants were cashless exercised in November 2021 for 2,460.996 shares of common Ambulnz Inc stock. On June 5, 2019, the Company issued a warrant to purchase 667 shares of Series A Preferred Stock at a purchase price of $3,000 per share to an investor in conjunction with a capital investment. The warrant expires on June 6, 2029. The fair value on the date of issuance was $2,078 per warrant for a total fair value of $1,386,026. These warrants were cashless exercised in November 2021 for 356.210 shares of common Ambulnz Inc stock.	11. Equity Preferred Stock On May 23, 2019, Series A preferred stock was formed, and 40,000 shares were authorized. Each share of Series A preferred stock is convertible into Class A common stock at a conversion price of $3,000 per share, subject to adjustment as defined in the articles of incorporation. Series A preferred stockholders have voting rights equivalent to the number of common stock shares issuable upon conversion. The Series A preferred stockholders are entitled to non-cumulative dividends equal to 8% of the original issue price as defined in the agreement when declared by the board of directors. The holders of the Series A preferred stock have preferential liquidation rights and rank senior to the holders of common stock. If a liquidation were to occur, the holders of the Series A preferred stock will be paid an amount equal to $3,000 per share, subject to adjustment as defined in the articles of incorporation, plus all accrued and unpaid dividends thereon. After the payment of the Series A preferred stockholders, the common stockholders will be paid out on a pro-rate basis. During the year ended December 31, 2019, the Company issued 16,709 shares of Series A Preferred Stock for net proceeds of $49,035,701 and 89 shares of Series A Preferred Stock for services received. Additionally, during the year ended December 31, 2019, 926 shares of Class A common stock and 5,328 shares of Class B common stock were converted to 11,257 shares of Series A Preferred Stock. Common Stock On November 1, 2017, the Company converted its legal structure from a limited liability company to a corporation and converted its membership units into shares of common stock at a rate of 1,000 shares per membership unit. The total authorized number of shares of common stock converted was 100,000 shares, comprised of 35,597 shares of Class A common stock and 64,402 shares of Class B common stock. On May 23, 2019, the Company amended and restated its articles of incorporation and the total authorized common shares increased to 154,503 shares, comprised of 78,000 shares of Class A common stock and 76,503 shares of Class B common stock. The Class A common stockholders have voting rights equivalent to one vote per share of common stock and the Class B common stockholders have no voting rights. Dividends may be paid to the common stockholders out of funds legally available, when declared by the board of directors. During the year ended December 31, 2019, 926 shares of Class A common stock and 5,328 shares of Class B common stock were converted to 11,257 shares of Series A Preferred Stock. Warrants On February 15, 2018, the Company issued a warrant to purchase 1,367 shares of Class B Common Stock at a purchase price of $0.01 per share to an investor in conjunction with a capital investment. The warrant has no expiration date. The fair value on the date of issuance was $5,400 per share for a total fair value of $7,381,800. On May 23, 2019, this warrant was exchanged for a warrant to purchase 2,461 shares of Series A Preferred Stock at a purchase price of $0.01 per share. The exchanged warrant has no expiration date, with a fair value on the date of issuance of $3,000 per share for a total fair value of $7,383,000. On June 5, 2019, the Company issued a warrant to purchase 667 shares of Series A Preferred Stock at a purchase price of $3,000 per share to an investor in conjunction with a capital investment. The warrant expires on June 6, 2029. The fair value on the date of issuance was $2,078 per warrant for a total fair value of $1,386,026.

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 13
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=123467817&loc=SL123496158-112644

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=123467817&loc=SL123496158-112644

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 14
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=123467817&loc=SL123496171-112644

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 14
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=123467817&loc=SL123496171-112644

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=120397183&loc=d3e187085-122770

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 18
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=123467817&loc=SL123496189-112644

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 13
-Subparagraph (g)
-URI http://asc.fasb.org/extlink&oid=123467817&loc=SL123496158-112644

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-URI http://asc.fasb.org/topic&trid=2208762

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 18
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=123467817&loc=SL123496189-112644

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 13
-Subparagraph (h)
-URI http://asc.fasb.org/extlink&oid=123467817&loc=SL123496158-112644

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 14
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=123467817&loc=SL123496171-112644

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 18
-Subparagraph (b)
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(e)(1))
-URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

Class a Common Stock Subject to Possible Redemption (Tables) [Line Items]

Risk and Uncertainties (Details) - USD ($)	1 Months Ended		5 Months Ended	9 Months Ended	12 Months Ended
Risk and Uncertainties (Details) - USD ($)	Apr. 30, 2020	Apr. 30, 2020	Dec. 31, 2020	Sep. 30, 2021	Dec. 31, 2020
Risk and Uncertainties (Details) [Line Items]
Percentage of payments			100.00%
Proceeds from payments received	$ 2,397,024
Repayment terms				11 months
Medicare payment percentage				25.00%
Medicare accelerated payments description				At the end of the eleven-month period, recoupment will increase to 50% for six months. At the end of the six months (or 29 months from the receipt of the initial accelerated payment), Medicare will issue a letter for full repayment of any remaining balance, as applicable. In such event, if payment is not received within 30 days, interest will accrue at the annual percentage rate of four percent (4%) from the date the letter was issued, and will be assessed for each full 30-day period that the balance remains unpaid. As of December 31, 2020, the entire balance of $2,397,024 of Medicare accelerated payments are reflected within accrued liabilities in the consolidated balance sheet, as the Company expects to repay the entire balance received within 12 months of December 31, 2020.
Ambulnz, Inc. [Member]
Risk and Uncertainties (Details) [Line Items]
Percentage of payments			100.00%
Proceeds from payments received		$ 2,397,024
Repayment terms					11 months
Medicare payment percentage					25.00%
Medicare accelerated payments description					At the end of the eleven-month period, recoupment will increase to 50% for six months. At the end of the six months (or 29 months from the receipt of the initial accelerated payment), Medicare will issue a letter for full repayment of any remaining balance, as applicable. In such event, if payment is not received within 30 days, interest will accrue at the annual percentage rate of four percent (4%) from the date the letter was issued, and will be assessed for each full 30-day period that the balance remains unpaid. As of December 31, 2020, the entire balance of $2,397,024 of Medicare accelerated payments are reflected within accrued liabilities in the consolidated balance sheet, as the Company expects to repay the entire balance received within 12 months of December 31, 2020.
PHSSEF [Member]
Risk and Uncertainties (Details) [Line Items]
Proceeds from payments received			$ 1,046,955
PHSSEF [Member] \| Ambulnz, Inc. [Member]
Risk and Uncertainties (Details) [Line Items]
Proceeds from payments received					$ 1,046,955

Notes Payable (Details) - Ambulnz, Inc. [Member] - USD ($)	1 Months Ended	5 Months Ended	9 Months Ended		12 Months Ended
	Nov. 20, 2020	Dec. 31, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Notes Payable (Details) [Line Items]
Installments aggregating		$ 60,499	$ 60,499		$ 60,499
Interest expense		$ 15,848	$ 39,637	$ 35,858		$ 25,946
Acquired outstanding shares of common stock percentage	100.00%
LJH received	$ 142,667
Acquired PPP loan	$ 142,667
Outstanding principal rate percentage	1.00%		1.00%
Maturity term date	Sep. 13, 2021
Loan proceeds					75.00%
Minimum [Member]
Notes Payable (Details) [Line Items]
Interest ranging		0.00%	0.00%
Maximum [Member]
Notes Payable (Details) [Line Items]
Interest ranging		9.07%	9.07%

Class a Common Stock Subject to Possible Redemption (Tables)

5 Months Ended

9 Months Ended

12 Months Ended

Dec. 31, 2020

Sep. 30, 2021

Dec. 31, 2020

Schedule of Amounts Recognized in Balance Sheet [Table Text Block]

Gross proceeds from issuance of potentially redeemable Class A common stock	$	115,000,000
Less:
Proceeds allocated to Public Warrants		(3,105,000	)
Class A common stock issuance costs		(6,793,491	)
Plus:
Accretion of carrying value to redemption value		9,898,491
Class A common stock subject to possible redemption	$	115,000,000

Gross proceeds from issuance of potentially redeemable Class A common stock	$	115,000,000
Less:
Proceeds allocated to Public Warrants		(3,105,000	)
Class A common stock issuance costs		(6,793,491	)
Plus:
Accretion of carrying value to redemption value		9,898,491
Class A common stock subject to possible redemption	$	115,000,000

Class a Common Stock Subject to Possible Redemption (Tables) [Line Items]

Schedule of fair value of the sole stock option grant

	Quarter Ended September 30,
	2021	2020
Volatility	65%	44.48%
Expected term (in years)	.5 – 2	2%
Risk-free interest rate	.15% – .62%	.14% – 1.58%
Dividend yield	0	0

	For the Years Ended December 31,
	2020	2019
Risk-free interest rate	0.14% – 1.58%	1.58% – 1.66%
Expected term (in years)	2.0	3.0
Expected volatility	44.48%	39.28%
Dividend yield	—%	—%

Schedule of stock option activity under the Plan

	Number of Shares Outstanding		Weighted Average Exercise Price		Weighted Average Remaining Contractual Life in Years	Aggregate Intrinssic Value
Balance at December 31, 2020	7,186		$	1,190	7		8,129,671
Stock Options grants	1,394			5,043	10
Stock options exercised	—		$	—	—
Stock option forfeited	(793	)		1,704
Balance at September 30, 2021	7,787		$	1,496	7	$	38,121,110
Vested or expected to vest at September 30, 2021	5,165		$	1,276	4	$	26,626,986

	Options Shares		Weighted Average Exercise Price			Weighted Average Remaining Contractual Life in Years	Aggregate Intrinsic Value
Outstanding at January 1, 2019	4,250		$	1,415		7.81	$	1,344,800
Granted/Vested during the year	2,050			1,023		10.01
Exercised during the year	—			—		—
Cancelled during the year	(700	)		4,104		—
Balance, December 31, 2019	5,600		$	1,236		7.74	$	1,344,800
Granted/Vested during the year	1,605			1,073		9.11
Exercised during the year	—			—		—
Cancelled during the year	(19	)		(1,023	)	—
Balance, December 31, 2020	7,186		$	1,190		7.28	$	8,129,671
Options vested and exercisable at December 31, 2020	3,855		$	837.11		6.14	$	3,967,775

Notes Payable (Details) - Schedule of future minimum annual maturities of notes payable - Ambulnz, Inc. [Member]	Sep. 30, 2021 USD ($)
Notes Payable (Details) - Schedule of future minimum annual maturities of notes payable [Line Items]
2021, remaining	$ 582,406
2022	418,269
2023	310,410
2024	124,704
2025	78,560
Thereafter	22,287
Total maturities	1,536,636
Current portion of notes payable	(931,561)
Long-term portion of notes payable	$ 605,075

Income Taxes (Tables)

5 Months Ended

12 Months Ended

Dec. 31, 2020

Income Taxes (Tables) [Line Items]

Schedule of income tax provision (benefit)

Current
Federal	$	(12,204	)
State		—
Deferred
Federal		(19,009	)
State		—
Change in valuation allowance		31,213
Income tax provision (benefit)	$	—

Schedule of net deferred tax assets

Deferred tax asset
Net operating loss carryforward	$	12,204
Startup/organizational costs		19,009
Total deferred tax assets		31,213
Valuation allowance		(31,213	)
Deferred tax assets, net of allowance	$	—

Schedule of effective tax rate

Tax benefit at statutory federal income tax rate	(21.0	)%
Permanent book/tax difference	20.3	%
Valuation allowance	0.7	%
Income tax provision (benefit)	0.0	%

Schedule of income tax provision (benefit)

Income Taxes (Tables) [Line Items]

	As of December 31,
	2020		2019
Current:
Federal	$	—	$	—
State and local		167,443		47,032
Foreign		—		—
	$	167,443	$	47,032
Deferred:
Federal	$	—	$	—
State and local		—		—
Foreign		—		—
		—		—

Total income tax expense (benefit)	$	167,443	$	47,032

Schedule of net deferred tax assets

	As of December 31,
	2020			2019
Deferred tax assets (liabilities):
Net operating loss carryforwards	$	21,936,556		$	17,573,981
Allowance for doubtful accounts		2,323,541			1,687,471
Amortization		(533,178	)		(426,414	)
Prepaid expenses		(207,162	)		(291,341	)
Property and equipment		(1,447,130	)		(748,372	)
Research and development expense		(622,980	)		(463,316	)
Other		581,654			580,695
Net deferred tax assets		22,031,301			17,912,704
Valuation allowance		(22,031,301	)		(17,912,704	)
Deferred tax assets, net of allowance	$	—		$	—

Schedule of effective tax rate

	For the Years Ended December 31,
	2020		2019
Statutory federal income tax benefit	21	%	21	%
Permanent items	0.44	%	0.44	%
State taxes, net of federal tax benefit	8.02	%	7.88	%
Change in valuation allowance	(28.36	)%	(29.12	)%

Effective tax rate	1.1	%	0.2	%

Legal Proceedings (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Ambulnz, Inc. [Member]
Legal Proceedings (Details) [Line Items]
Recorded a liability	$ 1,000,000	$ 1,000,000

Commitments and Contingencies (Details) - IPO [Member] $ / shares in Units, $ in Millions	Sep. 30, 2021 USD ($) $ / shares
Commitments and Contingencies (Details) [Line Items]
Price per unit (in Dollars per share) \| $ / shares	$ 0.35
Initial public offering aggregate value	$ 4.0
Warrant liabilities	8.6
Deferred underwriting commission	4.0
Payment of trust account	$ 3.0

Business Segment Information (Details)	9 Months Ended	12 Months Ended
Business Segment Information (Details)	Sep. 30, 2021	Dec. 31, 2020
Ambulnz, Inc. [Member] \| Chief Executive Officer [Member]
Business Segment Information (Details) [Line Items]
Number of operating segments	2	2

Income Taxes (Details) - Schedule of effective tax rate	5 Months Ended
Income Taxes (Details) - Schedule of effective tax rate	Dec. 31, 2020
Schedule of effective tax rate [Abstract]
Tax benefit at statutory federal income tax rate	(21.00%)
Permanent book/tax difference	20.30%
Valuation allowance	0.70%
Income tax provision (benefit)	0.00%

Warrant Liabilities

5 Months Ended

9 Months Ended

Dec. 31, 2020

Sep. 30, 2021

Derivative Instruments and Hedging Activities Disclosure [Abstract]

WARRANT LIABILITIES

NOTE 7. WARRANT LIABILITIES

Public Warrants may only be exercised for a whole number of shares. No fractional Public Warrants will be issued upon separation of the Units and only whole Public Warrants will trade. After giving effect to the separation of all Units into the constituent Class A common shares and fractional warrants, there would be 3,833,333 Public Warrants outstanding before giving effect to the reduction resulting from not issuing fractional warrants upon separation of Units. The Public Warrants will become exercisable on the later of (a) 30 days after the completion of a business combination and (b) 12 months from the closing of the Initial Public Offering; provided in each case that the Company has an effective registration statement under the Securities Act covering the issuance of the shares of Class A common stock issuable upon exercise of the Public Warrants and a current prospectus relating to them is available and such shares are registered, qualified or exempt from registration under the securities, or blue sky, laws of the state of residence of the holder (or the Company permits holders to exercise their Public Warrants on a cashless basis under certain circumstances). The Company has agreed that as soon as practicable, but in no event later than 15 business days after the closing of the initial business combination, the Company will use its reasonable best efforts to file, and within 60 business days following the initial business combination to have declared effective, a registration statement under the Securities Act covering the issuance of the shares of Class A common stock issuable upon exercise of the warrants and to maintain the effectiveness of such registration statement and a current prospectus relating to those shares of Class A common stock until the warrants expire or are redeemed; provided that, if the Class A common stock is at the time of any exercise of a warrant not listed on a national securities exchange such that it satisfies the definition of a “covered security” under Section 18(b)(1) of the Securities Act, the Company may, at its option, require holders of Public Warrants who exercise their warrants to do so on a “cashless basis” in accordance with Section 3(a)(9) of the

Securities Act and, in the event the Company so elects, it will not be required to file or maintain in effect a registration statement, but it will be required to use its best efforts to register or qualify the shares under applicable blue sky laws to the extent an exemption is not available.

The Warrants will have an exercise price of $11.50 per share, subject to adjustment, and will expire five years after the completion of a business combination or earlier upon redemption or liquidation.

In addition, if (x) the Company issues additional shares or equity-linked securities for capital raising purposes in connection with the closing of the initial business combination at an issue price or effective issue price of less than $9.20 per share (as adjusted for stock splits, stock dividends, rights issuances, subdivisions, reorganizations, recapitalizations and the like) (with such issue price or effective issue price to be determined in good faith by the Company’s board of directors, and in the case of any such issuance to the Company’s Sponsor or to its officers, directors or their affiliates, without taking into account any Founder Shares held by them prior to such issuance) (the “Newly Issued Price”), (y) the aggregate gross proceeds from such issuances represent more than 60% of the total equity proceeds, and interest thereon, available for the funding of the initial business combination on the date of the consummation of the initial business combination (net of redemptions), and (z) the volume weighted average trading price of the Company’s shares of Class A common stock during the 20 trading day period starting on the trading day prior to the day on which the Company consummates its initial business combination (such price, the “Market Value”) is below $9.20 per share, the exercise price of each warrant will be adjusted (to the nearest cent) such that the effective exercise price per full share will be equal to 115% of the higher of (i) the Market Value and (ii) the Newly Issued Price, and the $18.00 per-share redemption trigger price described below will be adjusted (to the nearest cent) to be equal to 180% of the higher of (i) the Market Value and (ii) the Newly Issued Price.

The 2,533,333 Private Placement Warrants are identical to the Public Warrants, except that (1) the Private Placement Warrants and the shares of Class A common stock issuable upon exercise of the Private Placement Warrants will not be transferable, assignable or salable until 30 days after the completion of a business combination, subject to certain limited exceptions, (2) the Private Placement Warrants will be non-redeemable (subject to certain exceptions) and exercisable on a cashless basis so long as they are held by the Sponsor or its permitted transferees and (3) the Sponsor and its permitted transferees will also have certain registration rights related to the Private Placement Warrants (including the shares of Class A common stock issuable upon exercise of the Private Placement Warrants). If the Private Placement Warrants are held by someone other than the Sponsor or its permitted transferees, the Private Placement Warrants will be redeemable by the Company and exercisable by such holders on the same basis as the Public Warrants.

Once the warrants become exercisable, the Company may redeem the outstanding warrants (except for the Private Placement Warrants):

• in whole and not in part;

• at a price of $0.01 per Warrant;

• upon a minimum of 30 days’ prior written notice of redemption; and

• if, and only if, the last reported sale price of the Class A common stock equals or exceeds $18.00 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within a 30-trading day period commencing once the warrants become exercisable and ending on the third trading day prior to the date on which the Company sends the notice of redemption to the warrant holders.

If the Company calls the Public Warrants for redemption, management will have the option to require all holders that wish to exercise the Public Warrants to do so on a “cashless basis,” as described in the warrant agreement.

Commencing ninety days after the warrants become exercisable, the Company may redeem the outstanding warrants:

• in whole and not in part;

• at $0.10 per warrant upon a minimum of 30 days’ prior written notice of redemption provided that holders will be able to exercise their warrants on a cashless basis prior to redemption and receive that number of shares of Class A common stock to be determined by reference to an agreed table based on the redemption date and the “fair market value” of the Company’s Class A common stock;

• if, and only if, the last reported sale price of the Company’s Class A common stock equals or exceeds $10.00 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) on the trading day prior to the date on which the Company sends the notice of redemption to the warrant holders;

• if, and only if, the Private Placement Warrants are also concurrently called for redemption on the same terms as the outstanding Public Warrants, as described above; and

• if, and only if, there is an effective registration statement covering the issuance of the shares of Class A common stock (or a security other than the Class A common stock into which the Class A common stock has been converted or exchanged for in the event the Company is not the surviving company in the initial business combination) issuable upon exercise of the warrants and a current prospectus relating thereto available throughout the 30-day period after written notice of redemption is given.

The “fair market value” of the Class A common stock for this purpose shall mean the average last reported sale price of the Class A common stock for the 10 trading days ending on the third trading day prior to the date on which the notice of redemption is sent to the holders of warrants.

In no event will the Company be required to net cash settle any warrant. If the Company is unable to complete a business combination within the Combination Period and the Company liquidates the funds held in the Trust Account, holders of warrants will not receive any of such funds with respect to their warrants, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with the respect to such warrants. Accordingly, the warrants may expire worthless.

Note 6 — Derivative Warrant Liabilities

Public Warrants may only be exercised for a whole number of shares. No fractional Public Warrants will be issued upon separation of the Units and only whole Public Warrants will trade. The Public Warrants will become exercisable on the later of (a) 30 days after the completion of a business combination and (b) 12 months from the closing of the Initial Public Offering; provided in each case that the Company has an effective registration statement under the Securities Act covering the issuance of the shares of Class A common stock issuable upon exercise of the Public Warrants and a current prospectus relating to them is available and such shares are registered, qualified or exempt from registration under the securities, or blue sky, laws of the state of residence of the holder (or the Company permits holders to exercise their Public Warrants on a cashless basis under certain circumstances). The Company has agreed that as soon as practicable, but in no event later than 15 business days after the closing of the initial business combination, the Company will use its reasonable best efforts to file, and within 60 business days following the initial business combination to have declared effective, a registration statement under the Securities Act covering the issuance of the shares of Class A common stock issuable upon exercise of the warrants and to maintain the effectiveness of such registration statement and a current prospectus relating to those shares of Class A common stock until the warrants expire or are redeemed; provided that, if the Class A common stock is at the time of any exercise of a warrant not listed on a national securities exchange such that it satisfies the definition of a “covered security” under Section 18(b)(1) of the Securities Act, the Company may, at its option, require holders of Public Warrants who exercise their warrants to do so on a “cashless basis” in accordance with Section 3(a)(9) of the Securities Act and, in the event the Company so elects, it will not be required to file or maintain in effect a registration statement, but it will be required to use its best efforts to register or qualify the shares under applicable blue sky laws to the extent an exemption is not available.

The warrants have an exercise price of $11.50 per share, subject to adjustment, and will expire five years after the completion of a business combination or earlier upon redemption or liquidation.

In addition, if (x) the Company issues additional shares or equity-linked securities for capital raising purposes in connection with the closing of the initial business combination at an issue price or effective issue price of less than $9.20 per share (as adjusted for stock splits, stock dividends, rights issuances, subdivisions, reorganizations, recapitalizations and the like) (with such issue price or effective issue price to be determined in good faith by the Company’s board of directors, and in the case of any such issuance to the Company’s initial stockholders, officers, directors or their affiliates, without taking into account any Founder Shares held by them prior to such issuance) (the “Newly Issued Price”), (y) the aggregate gross proceeds from such issuances represent more than 60% of the total equity proceeds, and interest thereon, available for the funding of the initial business combination on the date of the consummation of the initial business combination (net of redemptions), and (z) the volume weighted average trading price of the Company’s shares of Class A common stock during the 20 trading day period starting on the trading day prior to the day on which the Company consummates its initial business combination (such price, the “Market Value”) is below $9.20 per share, the exercise price of each warrant will be adjusted (to the nearest cent) such that the effective exercise price per full share will be equal to 115% of the higher of (i) the Market Value and (ii) the Newly Issued Price, and the $18.00 per-share redemption trigger price described below will be adjusted (to the nearest cent) to be equal to 180% of the higher of (i) the Market Value and (ii) the Newly Issued Price.

The Private Placement Warrants are identical to the Public Warrants, except that (1) the Private Placement Warrants and the shares of Class A common stock issuable upon exercise of the Private Placement Warrants are not transferable, assignable or salable until 30 days after the completion of a business combination, subject to certain limited exceptions, (2) the Private Placement Warrants are non-redeemable (subject to certain exceptions) and exercisable on a cashless basis so long as they are held by the Sponsor or its permitted transferees and (3) the Sponsor and its permitted transferees have certain registration rights related to the Private Placement Warrants (including the shares of Class A common stock issuable upon exercise of the Private Placement Warrants). If the Private Placement Warrants are held by someone other than the Sponsor or its permitted transferees, the Private Placement Warrants will be redeemable by the Company and exercisable by such holders on the same basis as the Public Warrants.

Once the warrants become exercisable, the Company may redeem the outstanding warrants (except for the Private Placement Warrants):

• in whole and not in part;

• at a price of $0.01 per warrant;

• upon a minimum of 30 days’ prior written notice of redemption; and

• if, and only if, the last reported sale price of the Class A common stock equals or exceeds $18.00 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within a 30-trading day period commencing once the Warrants become exercisable and ending on the third trading day prior to the date on which the Company sends the notice of redemption to the warrant holders.

Commencing ninety days after the warrants become exercisable, the Company may redeem the outstanding Warrants:

• in whole and not in part;

• if, and only if, the Private Placement Warrants are also concurrently called for redemption on the same terms as the outstanding Public Warrants, as described above; and

Income Taxes (Details) - Schedule of deferred tax assets and liabilities - Ambulnz, Inc. [Member] - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Deferred tax assets (liabilities):
Net operating loss carryforwards	$ 21,936,556	$ 17,573,981
Allowance for doubtful accounts	2,323,541	1,687,471
Amortization	(533,178)	(426,414)
Prepaid expenses	(207,162)	(291,341)
Property and equipment	(1,447,130)	(748,372)
Research and development expense	(622,980)	(463,316)
Other	581,654	580,695
Net deferred tax assets	22,031,301	17,912,704
Valuation allowance	(22,031,301)	(17,912,704)
Deferred tax assets, net of allowance

Subsequent Events (Details) - Schedule of reduction to additional paid-in capital - shares	Sep. 30, 2021	Oct. 19, 2020
Schedule of reduction to additional paid-in capital [Abstract]
Common Stock outstanding prior to the Business Combination	11,500,000
Less Redemptions	(6,202,903)
Net of Redemptions	5,297,097
Shares issued in PIPE Financing	12,500,000	11,500,000
Sponsor Shares	2,573,213
Legacy Shares	79,699,128
Total Shares of Common Stock immediately after the Business Combination	100,069,438

Leases (Details) - Schedule of maturities of operating lease liabilities - Ambulnz, Inc. [Member] - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Operating Lease [Member]
Leases (Details) - Schedule of maturities of operating lease liabilities [Line Items]
2021	$ 520,185	$ 1,891,942
2022	1,647,308	1,463,982
2023	1,200,637	1,025,282
2024	784,919	616,863
2025	796,541	626,645
2026 and thereafter	402,199	317,618
Total future minimum lease payments	5,351,789	5,942,332
Less effects of discounting	(578,094)	(683,608)
Present value of future minimum lease payments	4,773,695	5,258,724
Finance Leases [Member]
Leases (Details) - Schedule of maturities of operating lease liabilities [Line Items]
2021	730,383	2,268,132
2022	3,387,233	2,723,654
2023	2,628,443	1,966,206
2024	1,332,844	683,549
2025	1,379,690	590,439
2026 and thereafter	728,305
Total future minimum lease payments	10,186,898	8,231,980
Less effects of discounting	(1,094,426)	(858,316)
Present value of future minimum lease payments	$ 9,092,472	$ 7,373,664

Class A Common Stock Subject to Possible Redemption (Details) - shares	5 Months Ended	9 Months Ended
	Dec. 31, 2020	Sep. 30, 2021
Class A Common Stock [Member]
Class A Common Stock Subject to Possible Redemption (Details) [Line Items]
Common stock outstanding subject to possible redemption	11,500,000	11,500,000

Class A Common Stock Subject to Possible Redemption (Details) - Schedule of Class A common stock reported in temporary equity of condensed consolidated balance sheets - USD ($)	1 Months Ended	9 Months Ended
	Oct. 19, 2020	Sep. 30, 2021
Schedule of Class A common stock reported in temporary equity of condensed consolidated balance sheets [Abstract]
Gross proceeds from issuance of potentially redeemable Class A common stock		$ 115,000,000
Less:
Proceeds allocated to Public Warrants		(3,105,000)
Class A common stock issuance costs	$ (115,000,000)	(6,793,491)
Plus:
Accretion of carrying value to redemption value		9,898,491
Class A common stock subject to possible redemption		$ 115,000,000

Related Party Transactions (Details) - USD ($)				1 Months Ended			5 Months Ended	9 Months Ended		12 Months Ended		13 Months Ended
Related Party Transactions (Details) - USD ($)	Aug. 18, 2020	Aug. 12, 2020	Aug. 12, 2020	Nov. 16, 2020	Aug. 24, 2020	Aug. 18, 2020	Dec. 31, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Oct. 19, 2021	Oct. 19, 2020	Oct. 14, 2020
Related Party Transactions (Details) [Line Items]
Shares forfeited (in Shares)				431,250
Founder shares percentage				20.00%
Price per unit (in Dollars per share)							$ 10.15			$ 10.15
Gross proceeds								$ 3,105,000
Additional paid in capital
Note payable													$ 71,000
Working capital							$ 1,500,000
Founder shares (in Shares)					2,875,000
Loan borrowed	$ 71,000					$ 71,000
Ambulnz, Inc. [Member]
Related Party Transactions (Details) [Line Items]
Additional paid in capital							142,346,852	143,289,262		$ 142,346,852	$ 141,659,780
Note payable							1,258,851	1,536,636		1,258,851	1,316,408
Medical supplies amount								236,937	$ 73,631	148,276	30,417
Subcontractor payments								592,417	546,676	1,044,120
Accounts payable							1,125,522	1,069,026		1,125,522	$ 529,205
Commission payments								132,414	$ 0
Account payable							$ 5,169	$ 34,342		$ 5,169
Sponsor [Member]
Related Party Transactions (Details) [Line Items]
Loan to cover expenses	$ 150,000					$ 150,000
Private Placement [Member]
Related Party Transactions (Details) [Line Items]
Purchase of warrants (in Shares)							2,533,333	2,533,333
Price per unit (in Dollars per share)							$ 1.5			$ 1.5
Gross proceeds							$ 3,800,000,000,000
Warrant liability							2,052,000
Additional paid in capital							$ 1,748,000			$ 1,748,000
Private Placement Warrants [Member]
Related Party Transactions (Details) [Line Items]
Purchase of warrants (in Shares)								2,533,333
Warrants price (in Dollars per share)								$ 1.5
Gross proceeds								$ 3,800,000
Chief Executive Officer [Member]
Related Party Transactions (Details) [Line Items]
Offering costs		$ 25,000	$ 25,000
Class B Common Stock [Member]
Related Party Transactions (Details) [Line Items]
Common stock, par value (in Dollars per share)							$ 0.0001	$ 0.0001		$ 0.0001
Shares surrendered (in Shares)														431,250
Common stock, shares outstanding (in Shares)							2,875,000			2,875,000
Shares forfeited (in Shares)				431,250
Shares surrendered (in Shares)														431,250
Class B Common Stock [Member] \| Ambulnz, Inc. [Member]
Related Party Transactions (Details) [Line Items]
Common stock, par value (in Dollars per share)
Common stock, shares outstanding (in Shares)							55,008	55,008		55,008	55,008
Class B Common Stock [Member] \| Chief Executive Officer [Member]
Related Party Transactions (Details) [Line Items]
Purchase of warrants (in Shares)		3,737,500	3,737,500
Common stock, par value (in Dollars per share)		$ 0.0001	$ 0.0001
Class A Common Stock [Member]
Related Party Transactions (Details) [Line Items]
Purchase of warrants (in Shares)												11,500,000
Common stock, par value (in Dollars per share)							$ 0.0001	$ 0.0001		$ 0.0001
Common stock, shares outstanding (in Shares)							0			0
Common Stock Equal or Exceeds Percentage (in Dollars per share)							$ 12	12
Price per unit (in Dollars per share)							11.5			$ 11.5
Price per unit (in Dollars per share)								11.5
Class A Common Stock [Member] \| Ambulnz, Inc. [Member]
Related Party Transactions (Details) [Line Items]
Common stock, par value (in Dollars per share)
Common stock, shares outstanding (in Shares)							35,497	35,497		35,497	35,497
Accounts Payable [Member] \| Ambulnz, Inc. [Member]
Related Party Transactions (Details) [Line Items]
Accounts payable							$ 5,169			$ 5,169	$ 1,051
Maximum [Member]
Related Party Transactions (Details) [Line Items]
Common stock, shares outstanding (in Shares)				3,306,250
Maximum [Member] \| Class B Common Stock [Member]
Related Party Transactions (Details) [Line Items]
Common stock, shares outstanding (in Shares)				3,306,250										3,737,500
Minimum [Member]
Related Party Transactions (Details) [Line Items]
Common stock, shares outstanding (in Shares)				2,875,000
Minimum [Member] \| Class B Common Stock [Member]
Related Party Transactions (Details) [Line Items]
Common stock, shares outstanding (in Shares)				2,875,000										3,306,250
Warrant [Member] \| Post Business Combination Entity [Member]
Related Party Transactions (Details) [Line Items]
Business combination price (in Dollars per share)							$ 1.5			$ 1.5

Class a Common Stock Subject to Possible Redemption (Details) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	Nov. 30, 2017	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2019
Ambulnz, Inc. [Member]
Class a Common Stock Subject to Possible Redemption (Details) [Line Items]
Stock options granted contractual term				10 years		10 years
Employee options vested (in Shares)				5,206
Weighted average fair value per share (in Dollars per share)				$ 1,524		$ 275
Unvested stock option awards granted		$ 2,108,938		$ 2,108,938		$ 1,947,767
Weighted-average period				2 years 4 months 24 days			2 years 10 days
employee options (in Shares)						3,855
Aggregate Intrinsic Value						$ 275.15	$ 290.93
Stock Option Awards Granted							$ 1,596,062
Operating Expenses		$ 84,319,770	$ 29,495,872	$ 197,490,363	$ 73,169,877	108,848,341		$ 69,061,846
Ambulnz, Inc. [Member] \| Stock Option [Member]
Class a Common Stock Subject to Possible Redemption (Details) [Line Items]
Operating Expenses						$ 687,072		$ 457,467
Minimum [Member] \| Ambulnz, Inc. [Member]
Class a Common Stock Subject to Possible Redemption (Details) [Line Items]
Services over periods ranging term	3 years
Maximum [Member] \| Ambulnz, Inc. [Member]
Class a Common Stock Subject to Possible Redemption (Details) [Line Items]
Services over periods ranging term	5 years
Class A Common Stock [Member]
Class a Common Stock Subject to Possible Redemption (Details) [Line Items]
Common stock subject to possible redmeption (in Shares)						11,500,000
Class B Common Stock [Member] \| Ambulnz, Inc. [Member]
Class a Common Stock Subject to Possible Redemption (Details) [Line Items]
Reserved shares (in Shares)	10,400					10,400

Business Segment Information (Details) - Schedule of operating results for business segments - Ambulnz, Inc. [Member] - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Business Segment Information (Details) - Schedule of operating results for business segments [Line Items]
Revenues	$ 85,838,988	$ 26,936,613	$ 197,394,379	$ 62,850,433	$ 94,090,658	$ 48,299,112
(Loss) income from operations	1,519,218	(2,559,259)	(95,984)	(10,319,444)	(14,757,683)	(20,762,734)
Total assets	144,078,865	97,747,299	144,078,865	96,324,978
Depreciation and amortization expense	2,019,576	1,369,762	5,514,303	4,065,445	5,507,655	4,182,271
Stock compensation	463,046	171,768	1,224,580	515,305	687,072	457,467
Long-lived assets	27,894,236	26,390,260	27,894,236	24,832,378
Transportation Services [Member]
Business Segment Information (Details) - Schedule of operating results for business segments [Line Items]
Revenues	17,916,162	15,242,252	65,657,142	47,577,542	63,188,855	46,424,896
(Loss) income from operations	(11,308,739)	(5,028,689)	(15,309,680)	(13,382,146)	(19,285,424)	(20,920,717)
Total assets	115,444,782	95,201,741	115,444,782	93,779,420
Depreciation and amortization expense	1,860,088	1,368,802	5,214,607	4,064,424	5,496,769	4,182,271
Stock compensation	458,346	171,768	1,215,180	515,305	687,072	457,467
Long-lived assets	25,641,586	26,361,180	25,641,586	24,803,298
Mobile Health Services [Member]
Business Segment Information (Details) - Schedule of operating results for business segments [Line Items]
Revenues	67,922,826	11,694,361	131,737,237	15,272,891	30,901,803	1,874,216
(Loss) income from operations	12,827,957	2,469,430	15,213,696	3,062,702	4,527,741	157,983
Total assets	28,634,083	2,545,558	28,634,083	2,545,558
Depreciation and amortization expense	159,488	960	299,696	1,021	10,886
Stock compensation	4,700		9,400
Long-lived assets	$ 2,252,650	$ 29,080	$ 2,252,650	$ 29,080

Line of Credit	9 Months Ended	12 Months Ended
Line of Credit	Sep. 30, 2021	Dec. 31, 2020
Line of Credit [Line Items]
Line of Credit	8. Line of Credit On May 13, 2021, the Company entered into a revolving loan and security agreement with a bank (the “Lender”), with a maximum revolving advance amount of $12,000,000. Each Revolving Advance shall bear interest at a per annum rate equal to the Wall Street Journal Prime Rate (3.25% at September 30, 2021), as the same may change from time to time, plus one percent (1.00%), but in no event less than five percent (5.00%) per annum, calculated on the basis of a 360-day year for the actual number of days elapsed (“Contract Rate”). The revolving loan has a maturity date of May 12, 2022 (“Maturity Date”). This loan is secured by all assets of entities owned 100% by Ambulnz Inc. As of September 30, 2021 the outstanding balance is $8,000,000 This loan is subject to certain financial covenants such as a Fixed Charge Coverage Ratio and Debt to Effective Tangible Net Worth.
Ambulnz, Inc. [Member]
Line of Credit [Line Items]
Line of Credit		8. Line of Credit In November 2017, the Company entered into a credit facility with a financial institution, which provided up to $4,000,000 in borrowings, with an interest rate of the Money Market Rate plus 1.50%, as defined in the agreement, and was payable monthly. In November 2018, the credit facility was renewed and matured in November 2019. As of December 31, 2018, the Company had $1,000,000 outstanding under this facility. All outstanding balances were repaid in full in October 2019. In February 2019, the Company signed a $4,000,000 line of credit agreement with another financial institution based on eligible accounts receivable. Borrowings under this agreement are collateralized by $1,000,000 of cash deposited into collateral accounts which is included in restricted cash on the consolidated balance sheets at December 31, 2019. Borrowings made under this agreement bear interest, at the base rate plus the applicable base rate margin as defined in the agreement. As of December 31, 2019, no amounts were drawn down against $4,000,000 available on the line of credit. In February 2020, this line of credit expired and was not renewed. The restricted cash related to this agreement was moved into the Company’s main operating account. In 2020, the Company assumed two lines of credit with financial institutions during the LJH acquisition. The first line of credit can provide up to $60,000 in borrowings, with an interest rate of the Prime Rate plus 1.75%, and is payable monthly. As of December 31, 2020, LJH had $51,263 outstanding under this facility. The second line of credit can provide up to $50,000 in borrowings, with a daily periodic interest rate, and is payable monthly. As of December 31, 2020, LJH had $47,070 outstanding under this facility.

Line of Credit (Details) - USD ($)		1 Months Ended		12 Months Ended
Line of Credit (Details) - USD ($)	May 13, 2021	Feb. 28, 2019	Nov. 30, 2017	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Line of Credit (Details) [Line Items]
Interest rate	100.00%
Revolving advance amount	$ 12,000,000
Each revolving advances	Each Revolving Advance shall bear interest at a per annum rate equal to the Wall Street Journal Prime Rate (3.25% at September 30, 2021), as the same may change from time to time, plus one percent (1.00%), but in no event less than five percent (5.00%) per annum, calculated on the basis of a 360-day year for the actual number of days elapsed (“Contract Rate”).
Outstanding balance	$ 8,000,000
Ambulnz, Inc. [Member]
Line of Credit (Details) [Line Items]
Borrowings amount			$ 4,000,000	$ 60,000
Interest rate			1.50%
Outstanding under facility				51,263		$ 1,000,000
Cash available for distributions		$ 4,000,000
Cash deposited		$ 1,000,000
Drawn down amount					$ 0
Available on line of credit					$ 4,000,000
Second Line of Credit [Member] \| Ambulnz, Inc. [Member]
Line of Credit (Details) [Line Items]
Borrowings amount				50,000
Outstanding under facility				$ 47,070
Prime Rate [Member] \| Ambulnz, Inc. [Member]
Line of Credit (Details) [Line Items]
Interest rate				1.75%

Notes Payable (Details) - Schedule of notes payable - Ambulnz, Inc. [Member] - USD ($)	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Notes Payable (Details) - Schedule of notes payable [Line Items]
Equipment and financing loans payable, between 3% and 5.70% interest and maturing between February 2021 and November 2021	$ 1,012,922	$ 1,116,184	$ 1,316,408
Loan received pursuant to the Payroll Protection Program Term Note		142,667
Total notes payable	1,536,636	1,258,851	1,316,408
Less: current portion of notes payable	931,561	664,357	564,910
Total non-current portion of notes payable	$ 605,075	$ 594,494	$ 751,498

Subsequent Events

5 Months Ended

9 Months Ended

12 Months Ended

Dec. 31, 2020

Sep. 30, 2021

Dec. 31, 2020

Subsequent Events [Line Items]

SUBSEQUENT EVENTS

NOTE 12. SUBSEQUENT EVENTS

The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date the audited financial statements were issued. Based upon this review, the Company determined that there have been no events that have occurred that would require adjustment to or disclosure in the financial statements other than as described below, the consummation of the Business Combination described in Note 1 above, and in Note 2 — Restatement of Previously Issued Financial Statements.

Proposed Business Combination Prior to the Business Combination

On March 8, 2021, the Company entered into a merger agreement (the “Merger Agreement”) with Ambulnz, Inc. dba DocGo (“DocGo”) pursuant to which DocGo would merge with a newly incorporated subsidiary of the Company (the “Merger”), with DocGo being the surviving entity of the Merger and becoming a wholly-owned subsidiary of the Company. The Merger is expected to be consummated in the second quarter of 2021, following the receipt of required approval by the stockholders of the Company and DocGo, required regulatory approvals, and the fulfillment of other conditions.

Consideration

Upon consummation of the Merger, DocGo stockholders will receive 83,600,000 shares of the Company’s Class A common stock as consideration and up to 5,000,000 additional shares of the Company’s Class A common stock as earn-out consideration issuable in the future upon attainment of the following stock price conditions: (i) 1,250,000 shares if the closing stock price equals or exceeds $12.50 per share on any 20 trading days in a 30-trading-day period at any time until the first anniversary of the closing date; (ii) 1,250,000 shares if the closing stock price equals or exceeds $15.00 per share on any 20 trading days in a 30-trading-day period at any time until the third anniversary of the closing

date; (iii) 1,250,000 shares if the closing stock price equals or exceeds $15.00 per share on any 20 trading days in a 30-trading-day period at any time until the third anniversary of the closing date; and (iv) 1,250,000 shares if the closing stock price stock equals or exceeds $15.00 per share on any 20 trading days in a 30-trading-day period at any time until the fifth anniversary of the closing date.

Sponsor Escrow Agreement

Pursuant to the Merger Agreement, the Company’s Sponsor will enter into an escrow agreement (the “Sponsor Escrow Agreement”) with the Company and Continental Stock Transfer & Trust Company, as escrow agent, providing that, immediately following the closing of the Merger, the Sponsor shall deposit 575,000 shares of the Company’s Class A common stock (the “Sponsor Earnout Shares”) into escrow. The Sponsor Escrow Agreement will provide that such Sponsor Earnout Shares will either be released to the Sponsor or terminated and canceled by the Company if certain stock price conditions are met or not, as follows: (i) with respect to 287,500 Sponsor Earnout Shares, the closing stock price equals or exceeds $12.50 per share on any 20 trading days in a 30-trading-day period at any time until the third anniversary of the closing date, and (ii) with respect to 287,500 Sponsor Earnout Shares, the closing stock price equals or exceeds $15.00 per share on any 20 trading days in a 30-trading-day period at any time at any time until the fifth anniversary of the closing date.

Lock-Up Agreements

Concurrently with the execution of the Merger Agreement, the Company, DocGo and Doc stockholders who will hold 72.19% of the fully-diluted equity of Company following the consummation of the Merger entered into lock-up agreements providing that such Company stockholders will not transfer the consideration shares for earn-out shares received by such stockholders for a period of six months following the consummation of the Merger, in each case on the terms and subject to the provisions set forth therein.

Sponsor Waiver Agreement

Concurrently with the execution of the Merger Agreement, the Company, the Sponsor and DocGo entered into an agreement providing for the Sponsor’s waiver of the anti-dilution and conversion price adjustments set forth in the Company’s Amended and Restated Certificate of Incorporation. As a result of such waiver, all outstanding Class B common stock of the Company would have converted on a one-to-one basis into the Company’s Class A Common Stock concurrently with the closing of the Merger Agreement. Prior to the date hereof, the holders of Class B Common Stock converted their shares of Class B Common Stock to shares of Class A Common Stock on a one-to-one basis.

Other Agreements

The Merger Agreement also calls for additional agreements, including, among others, non-competition agreements, employment agreements, voting support agreements, and a registration rights agreement.

PIPE Subscription Agreements Prior to the Business Combination

The Company engaged Barclays Capital Inc. and Deutsche Bank Securities Inc. as co-lead private placement agents, and engaged Canaccord Genuity LLC as co-placement agent for a private placement of the Company’s Class A common stock.

Concurrently with the execution of the Merger Agreement, the Company entered into subscription agreements (“Subscription Agreements”) with certain qualified institutional buyers and institutional accredited investors (collectively, the “Investors”), pursuant to which the Company will, substantially concurrently with, and contingent upon, the consummation of the Merger, issue an aggregate of 12,500,000 shares of the Company’s Class A Common

Stock to the Investors at a price of $10.00 per share, for aggregate gross proceeds to the Company of $125,000,000 (the “PIPE”). The closing of the Subscription Agreements is conditioned upon, among other things, (i) the substantially concurrent consummation of the Merger, (ii) the accuracy of all representations and warranties of the Company and the Investors in the Subscription Agreements, and (iii) the Merger Agreement shall not have been amended or modified, and no waiver shall have occurred thereunder, that would reasonably be expected to materially and adversely affect the economic benefits that the Investor would reasonably expect to receive under the Subscription Agreement without having received the Investor’s prior written consent.

The Company has agreed that, as soon as reasonably practicable, but in no event later than 30 calendar days following the closing date of the Merger, it shall file a registration statement with the SEC covering the resale by the Investors of the shares of the Company Common Stock issued to them in the PIPE and use its best efforts to have such registration statement declared effective as promptly as practicable thereafter, but in no event later than the earlier of 60 calendar days after filing (or 90 calendar days in the event the SEC issues written comments) or the 10th business day after the Company is notified that the registration statement will not be subject to review or further review.

The shares of the Company’s Class A common stock were offered and sold to the Investors in reliance on the exemption from registration provided by Section 4(a)(2) of the Securities Act, based on the fact that the sale will have been made without any general solicitation or advertising and based on representations from each Investor that (a) it was a “qualified institutional buyer” (as defined in Rule 144A under the Securities Act) or an institutional “accredited investor” (within the meaning of Rule 501(a) under the Securities Act), (b) it was purchasing the shares of the Company Common Stock for its own account investment, and not with a view to distribution, (c) it had been given full and complete access to information regarding the Company, DocGo, and the Merger, and (d) it understood that the offer and sale of the shares of the Company’s common stock was not registered and the shares may not be publicly sold or otherwise disposed of without registration under the Securities Act or an applicable exemption therefrom.

Note 10 — Subsequent Events

The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the unaudited condensed consolidated financial statements were available to be issued, and determined that there have been no events that have occurred that would require adjustments to the disclosures in the unaudited condensed consolidated financial statements, except as noted below.

On November 5, 2021, the Company, Motion Merger Sub Corp., and Ambulnz consummated the Business Combination, as further described in Note 1.

Schedule of notes payable

Subsequent Events [Line Items]

SUBSEQUENT EVENTS

19. Subsequent Events

On November 8, 2021, the company paid off the outstanding balance of the line of credit of with Preferred Bank.

On November 4, 2021, the Company entered into a financing agreement to purchase three ambulances for £295,650 in the UK. Principal and interest is payable over sixty monthly installments of £4,361.

On October 26, 2021, Ambulnz Holdings LLC acquired 300 Class A shares and 800,000 Class E shares of the share capital of RND Health Services Inc. / RNC Services De Sante A Domicile Inc. for $800,300 Canadian Dollars. Holders of Class A shares are entitled to vote at all meetings of shareholders except meetings at which only holders of a specified class of shares are entitled to vote. The Class E shares have no voting rights. Ambulnz Holdings LLC has 50% voting control and represents two of the four board of directors.

On November 5, 2021 (the “Closing Date”), DocGo Inc., a Delaware corporation (formerly known as Motion Acquisition Corp.) (prior to the Closing Date, “Motion” and after the Closing Date, “DocGo”, “we,” “us,” and “our”) consummated the previously announced business combination (the “Closing”) pursuant to that certain Agreement and Plan of Merger dated March 8, 2021 (the “Merger Agreement”), by and among Motion Acquisition Corp., a Delaware corporation (“Motion”), Motion Merger Sub Corp., a Delaware corporation and a direct wholly owned subsidiary of Motion (“Merger Sub”), and Ambulnz, Inc., a Delaware corporation (“Ambulnz”). In connection with the Closing, the registrant changed its name from Motion Acquisition Corp. to DocGo Inc.

As contemplated by the Merger Agreement and as described in Motion’s definitive proxy statement/consent solicitation/prospectus filed with the U.S. Securities and Exchange Commission (the “SEC”) on October 14, 2021 (the “Prospectus”), Merger Sub was merged with and into Ambulnz, with Ambulnz continuing as the surviving corporation (the “Merger” and, together with the other transactions contemplated by the Merger Agreement, the “Business Combination”). As a result of the Merger, Ambulnz is a wholly-owned subsidiary of DocGo and each share of Series A preferred stock of Ambulnz, no par value (“Ambulnz Preferred Stock”), Class A common stock of Ambulnz, no par value (“Ambulnz Class A Common Stock”), and Class B common stock of Ambulnz, no par value (“Ambulnz Class B Common Stock”, together with Ambulnz Class A Common Stock, “Ambulnz Common Stock”) was cancelled and converted into the right to receive a portion of merger consideration issuable as common stock of DocGo, par value $0.0001 (“Common Stock”), pursuant to the terms and conditions set forth in the Merger Agreement.

In connection with the Business Combination, the Company raised $158.1 million of net proceeds. This amount was comprised of $37.3 million of cash held in Motion’s trust account from its initial public offering, net of DocGo’s transaction costs and underwriters’fees of $15.6 million, and $120.9 million of cash in connection with the PIPE Financing. The Company incurred $19.6 million of transaction costs, consisting of banking, legal, and other professional fees which were recorded as a reduction to additional paid-in capital.

Common Stock outstanding prior to the Business Combination	11,500,000
Less Redemptions	(6,202,903	)
Net of Redemptions	5,297,097
Shares issued in PIPE Financing	12,500,000
Sponsor Shares	2,573,213
Legacy Shares	79,699,128
Total Shares of Common Stock immediately after the Business Combination	100,069,438

19. Subsequent Events

On March 8, 2021, Motion Acquisition Corp., (“Motion”), entered into a Merger Agreement (“Merger Agreement”) by and among Motion, Motion Merger Sub Corp. and a wholly owned subsidiary of Motion (“Merger Sub”), and Ambulnz, Inc. (“Ambulnz”). Pursuant to the Merger Agreement, the parties will enter into a business combination transaction by which Merger Sub will merge with and into the Ambulnz (“Merger”), with Ambulnz being the surviving entity of the Merger and becoming a wholly-owned subsidiary of Motion. Concurrent with the consummation of the Merger, (i) each option and warrant of Ambulnz that is outstanding and unexercised (“Convertible Securities”) immediately prior to the effective time of the Merger (“Effective Time”) will be assumed by Motion and will represent the right to acquire an adjusted number of shares of Motion Common Stock at an adjusted exercise price, (ii) the outstanding shares of preferred stock of Ambulnz issued and outstanding immediately prior to the Effective Time will be converted into shares of Class A common stock of Ambulnz, in each case, pursuant to the terms of the Merger Agreement.

The Company’s Equity, on a fully diluted basis, will be converted into 83.6 million shares of Class A common stock of Motion (excluding 5.0 million additional shares subject to earnout provisions) at a price of $10.00 per share (the “Transaction Shares”).

The equity capital provided by the transaction will consist of the $115 million currently in the Motion Trust Account, subject to any redemptions, along with $125 million expected to be raised concurrently in a Private Placement (“PIPE”).

On January 19, 2021, RRT, a subsidiary of Holdings, entered into an agreement with HealthWorx LLC (“HealthWorx”), with the purpose to provide COVID-19 screenings, and such other healthcare testing/diagnostic screening, health clinics or related services to customers at certain service locations.

During the period from January 1, 2021, to June 15, 2021, the Company issued nonqualified stock options for 748 shares at $5,200 per share and 100 shares at $2,097 per share (exercise prices based of fair market value at date of grant) to certain employees under the terms of the Ambulnz, Inc. Equity Incentive Plan (see Note 12).

On May 13, 2021, the Company entered into a revolving loan and security agreement with a bank (the “Lender”), with a maximum revolving advance amount of $12,000,000. Each Revolving Advance shall bear interest at a per annum rate equal to the Wall Street Journal Prime Rate, as the same may change from time to time, plus one percent (1.00%), but in no event less than five percent (5.00%) per annum, calculated on the basis of a 360-day year for the actual number of days elapsed (“Contract Rate”). The revolving loan has a maturity date of May 12, 2022 (“Maturity Date”).

Notes Payable (Details) - Schedule of notes payable (Parentheticals) - Ambulnz, Inc. [Member]	Sep. 30, 2021	Dec. 31, 2020
Minimum [Member]
Notes Payable (Details) - Schedule of notes payable (Parentheticals) [Line Items]
Equipment and financing loans payable	3.00%	3.00%
Maximum [Member]
Notes Payable (Details) - Schedule of notes payable (Parentheticals) [Line Items]
Equipment and financing loans payable	5.70%	5.70%

Leases (Details) - Schedule of supplemental balance sheet information - Ambulnz, Inc. [Member] - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Operating Lease Member
Assets
Lease right-of-use assets	$ 4,511,988	$ 4,997,407
Total lease assets	4,511,988	4,997,407
Liabilities
Lease liability – current portion	1,552,866	1,620,470
Lease liability, net of current portion	3,220,829	3,638,254
Total lease liability	4,773,695	5,258,724
Finance Lease Member
Assets
Lease right-of-use assets	8,224,418	7,001,644
Total lease assets	8,224,418	7,001,644
Liabilities
Lease liability – current portion	2,858,622	1,876,765
Lease liability, net of current portion	6,233,850	5,496,899
Total lease liability	$ 9,092,472	$ 7,373,664

Other Income (Details)	12 Months Ended
Other Income (Details)	Dec. 31, 2020 USD ($)
Ambulnz, Inc. [Member]
Other Income (Details) [Line Items]
Other income	$ 300,000

Notes Payable (Tables) - Ambulnz, Inc. [Member]

9 Months Ended

12 Months Ended

Sep. 30, 2021

Dec. 31, 2020

Notes Payable (Tables) [Line Items]

	September 30, 2021		December 31, 2020
Equipment and financing loans payable, between 3% and 5.70% interest and maturing between October 2021 and September 2022	$	1,012,922	$	1,116,184
Loan received pursuant to the Payroll Protection Program Term Note				142,667
Joseph Patrick Sheehan share purchase agreement		523,714		—
Total notes payable		1,536,636		1,258,851
Less: current portion of notes payable	$	931,561	$	664,357
Total non-current portion of notes payable	$	605,075	$	594,494

	December 31, 2020		December 31, 2019
Equipment and financing loans payable, between 3% and 5.70% interest and maturing between February 2021 and November 2021	$	1,116,184	$	1,316,408
Loan received pursuant to the Payroll Protection Program Term Note		142,667		—
Total notes payable		1,258,851		1,316,408
Less: current portion of notes payable	$	664,357	$	564,910
Total non-current portion of notes payable	$	594,494	$	751,498

Schedule of future minimum annual maturities of notes payable

	Notes Payable
2021, remaining		582,406
2022		418,269
2023		310,410
2024		124,704
2025		78,560
Thereafter		22,287
Total maturities	$	1,536,636
Current portion of notes payable		(931,561	)
Long-term portion of notes payable	$	605,075

Years ending December 31,	Notes Payable
2021		664,357
2022		146,065
2023		160,531
2024		287,898
Total maturities		1,258,851
Current portion of notes payable		(664,357	)
Long-term portion of notes payable	$	594,494

Business Segment Information (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2021

Dec. 31, 2020

Business Segment Information (Tables) [Line Items]

Schedule of operating results for business segments

	Transportation Services			Mobile Health Services		Total
Three Months Ended September 30, 2021
Revenues	$	17,916,162		$	67,922,826	$	85,838,988

(Loss) income from operations		(11,308,739	)		12,827,957		1,519,218

Total assets	$	115,444,782		$	28,634,083	$	144,078,865

Depreciation and amortization expense	$	1,860,088		$	159,488	$	2,019,576

Stock compensation	$	458,346		$	4,700	$	463,046

Long-lived assets	$	25,641,586		$	2,252,650	$	27,894,236

Three Months Ended September 30, 2020
Revenues	$	15,242,252		$	11,694,361	$	26,936,613

(Loss) income from operations		(5,028,689	)		2,469,430		(2,559,259	)

Total assets	$	95,201,741		$	2,545,558	$	97,747,299

Depreciation and amortization expense	$	1,368,802		$	960	$	1,369,762

Stock compensation	$	171,768		$	—	$	171,768

Long-lived assets	$	26,361,180		$	29,080	$	26,390,260

	Transportation Services			Mobile Health Services		Total
Nine Months Ended September 30, 2021
Revenues	$	65,657,142		$	131,737,237	$	197,394,379

(Loss) income from operations		(15,309,680	)		15,213,696		(95,984	)

Total assets	$	115,444,782		$	28,634,083	$	144,078,865

Depreciation and amortization expense	$	5,214,607		$	299,696	$	5,514,303

Stock compensation	$	1,215,180		$	9,400	$	1,224,580

Long-lived assets	$	25,641,586		$	2,252,650	$	27,894,236

Nine Months Ended September 30, 2020
Revenues	$	47,577,542		$	15,272,891	$	62,850,433

(Loss) income from operations		(13,382,146	)		3,062,702		(10,319,444	)

Total assets	$	93,779,420		$	2,545,558	$	96,324,978

Depreciation and amortization expense	$	4,064,424		$	1,021	$	4,065,445

Stock compensation	$	515,305		$	—	$	515,305

Long-lived assets	$	24,803,298		$	29,080	$	24,832,378

	Transportation Services			Mobile Health Services		Total
At Year Ended December 31, 2020
Revenues	$	63,188,855		$	30,901,803	$	94,090,658
(Loss) income from operations		(19,285,424	)		4,527,741		(14,757,683	)
Total assets		88,632,28			11,539,435		100,172,363
Depreciation and amortization	$	5,496,769		$	10,886	$	5,507,655
Stock compensation	$	687,072			—	$	687,072
Long-lived assets	$	25,710,265		$	679,995	$	26,390,260

At Year Ended December 31, 2019
Revenues	$	46,424,896		$	1,874,216	$	48,299,112
(Loss) income from operations		(20,920,717	)		157,983		(20,762,734	)
Total assets		100,963,796			—		100,963,796
Depreciation and amortization	$	4,182,271			—	$	4,182,271
Stock compensation	$	457,467			—	$	457,467
Long-lived assets	$	22,656,722			—	$	22,656,722

Property and Equipment, net (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
Property and Equipment, net (Details) - USD ($)	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Ambulnz, Inc. [Member]
Property and Equipment, net (Details) [Line Items]
Depreciation expense	$ 598,188	$ 461,734	$ 1,697,380	$ 1,341,210	$ 1,874,069	$ 1,550,259

Subsequent Events (Details)				1 Months Ended			2 Months Ended	5 Months Ended	6 Months Ended	9 Months Ended
Subsequent Events (Details)	Nov. 04, 2021	May 13, 2021	Nov. 02, 2017 shares	Oct. 26, 2021 CAD ($) shares	Oct. 19, 2020 USD ($) $ / shares shares	May 23, 2019 shares	Sep. 30, 2020 USD ($)	Dec. 31, 2020 USD ($) $ / shares shares	Jun. 15, 2021 $ / shares shares	Sep. 30, 2021 USD ($) $ / shares shares	Dec. 31, 2019 USD ($) $ / shares
Subsequent Events (Details) [Line Items]
Consideration description								Upon consummation of the Merger, DocGo stockholders will receive 83,600,000 shares of the Company’s Class A common stock as consideration and up to 5,000,000 additional shares of the Company’s Class A common stock as earn-out consideration issuable in the future upon attainment of the following stock price conditions: (i) 1,250,000 shares if the closing stock price equals or exceeds $12.50 per share on any 20 trading days in a 30-trading-day period at any time until the first anniversary of the closing date; (ii) 1,250,000 shares if the closing stock price equals or exceeds $15.00 per share on any 20 trading days in a 30-trading-day period at any time until the third anniversary of the closing date; (iii) 1,250,000 shares if the closing stock price equals or exceeds $15.00 per share on any 20 trading days in a 30-trading-day period at any time until the third anniversary of the closing date; and (iv) 1,250,000 shares if the closing stock price stock equals or exceeds $15.00 per share on any 20 trading days in a 30-trading-day period at any time until the fifth anniversary of the closing date.
Stock Issued							$ 25,000
Price per share \| $ / shares								$ 10.15
Shares issued \| shares					11,500,000					12,500,000
Net proceeds								$ 3,800,000
Sponsor Escrow Agreement [Member]
Subsequent Events (Details) [Line Items]
Earnout shares \| shares								287,500
Closing stock price equal or exceeds \| $ / shares								$ 12.5
Issue of sponsor earnout shares \| shares								287,500
Price per share \| $ / shares								$ 15
Lock-Up Agreements [Member]
Subsequent Events (Details) [Line Items]
Fully-diluted equity percentage								72.19%
PIPE Subscription Agreements [Member]
Subsequent Events (Details) [Line Items]
Issuance of aggregate shares \| shares								12,500,000
Price per share \| $ / shares								$ 10
Aggregate gross proceeds								$ 125,000,000
Ambulnz, Inc. [Member]
Subsequent Events (Details) [Line Items]
Net proceeds										$ 158,100,000
Cash								$ 323,000		37,300,000	$ 221,000
Transaction costs										15,600,000
Underwriters fees										120,900,000
Other professional fees										$ 19,600,000
Convertible common stock shares \| shares						3,000
Ambulnz, Inc. [Member] \| Subsequent Event [Member]
Subsequent Events (Details) [Line Items]
Share capital amount				$ 800,300
Voting control percentage				50.00%
Private Placement [Member]
Subsequent Events (Details) [Line Items]
Price per share \| $ / shares								$ 1.5
Shares issued \| shares					115,000,000
Net proceeds					$ 115,000,000
Private Placement [Member] \| Ambulnz, Inc. [Member]
Subsequent Events (Details) [Line Items]
Equity capital amount								$ 115,000,000
Redemption amount of private placement								$ 125,000,000
Forecast [Member]
Subsequent Events (Details) [Line Items]
Financing agreement to purchase, description	the Company entered into a financing agreement to purchase three ambulances for £295,650 in the UK. Principal and interest is payable over sixty monthly installments of £4,361.
Forecast [Member] \| Ambulnz, Inc. [Member]
Subsequent Events (Details) [Line Items]
Price per share \| $ / shares									$ 5,200
Issued nonqualified stock options shares \| shares									748
Subsequent event description		the Company entered into a revolving loan and security agreement with a bank (the “Lender”), with a maximum revolving advance amount of $12,000,000. Each Revolving Advance shall bear interest at a per annum rate equal to the Wall Street Journal Prime Rate, as the same may change from time to time, plus one percent (1.00%), but in no event less than five percent (5.00%) per annum, calculated on the basis of a 360-day year for the actual number of days elapsed (“Contract Rate”). The revolving loan has a maturity date of May 12, 2022 (“Maturity Date”).
Forecast [Member] \| Fair Maket Value [Member] \| Ambulnz, Inc. [Member]
Subsequent Events (Details) [Line Items]
Price per share \| $ / shares									$ 2,097
Issued nonqualified stock options shares \| shares									100
Class A Common Stock [Member]
Subsequent Events (Details) [Line Items]
Price per share \| $ / shares								$ 11.5
Common stock par value \| $ / shares								$ 0.0001		$ 0.0001
Class A Common Stock [Member] \| Sponsor Escrow Agreement [Member]
Subsequent Events (Details) [Line Items]
Stock Issued								$ 575,000
Class A Common Stock [Member] \| Ambulnz, Inc. [Member]
Subsequent Events (Details) [Line Items]
Price per share \| $ / shares								$ 10
Common stock par value \| $ / shares
Convertible common stock shares \| shares			35,597					83,600,000
Additional shares subject to earnout provisions \| shares								5,000,000
Class A Common Stock [Member] \| Ambulnz, Inc. [Member] \| Subsequent Event [Member]
Subsequent Events (Details) [Line Items]
Shares issued \| shares				300
Class E [Member] \| Ambulnz, Inc. [Member] \| Subsequent Event [Member]
Subsequent Events (Details) [Line Items]
Shares issued \| shares				800,000
Common Stock [Member] \| Ambulnz, Inc. [Member]
Subsequent Events (Details) [Line Items]
Common stock par value \| $ / shares										$ 0.0001

Stock-Based Compensation (Details) - Schedule of fair value of the sole stock option grant - Ambulnz, Inc. [Member]	9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Stock-Based Compensation (Details) - Schedule of fair value of the sole stock option grant [Line Items]
Expected term (in years)		2 years	2 years	3 years
Expected volatility	65.00%	44.48%	44.48%	39.28%
Dividend yield	0.00%	0.00%
Minimum [Member]
Stock-Based Compensation (Details) - Schedule of fair value of the sole stock option grant [Line Items]
Risk-free interest rate	15.00%	14.00%	0.14%	1.58%
Expected term (in years)	5 years
Maximum [Member]
Stock-Based Compensation (Details) - Schedule of fair value of the sole stock option grant [Line Items]
Risk-free interest rate	62.00%	1.58%	1.58%	1.66%
Expected term (in years)	2 years

Risk and Uncertainties	9 Months Ended	12 Months Ended
Risk and Uncertainties	Sep. 30, 2021	Dec. 31, 2020
Risk and Uncertainties [Line Items]
Risk and Uncertainties	18. Risk and Uncertainties COVID-19 Risks, Impacts and Uncertainties On January 30, 2020, the World Health Organization (“WHO”) announced a global health emergency because of a new strain of coronavirus (the “COVID-19 Outbreak”) and the risks to the international community as the virus spreads globally. In March 2020, the WHO classified the COVID-19 Outbreak as a pandemic, based on the rapid increase in exposure globally. The spread of COVID-19 and the related country-wide shutdowns and restrictions have had a mixed impact on the Company’s business. In the ambulance transportation business, which predominantly comprises non-emergency medical transportation, the Company has seen a decline in volumes from historical and expected levels, as elective surgeries and other procedures have been postponed. In some of the Company’s larger markets, such as New York and California, there have been declines in trip volume. In addition, the Company experienced lost revenues associated with sporting, concerts and other events, as those events have been cancelled or have a significantly restricted (or entirely eliminated) the number of permitted attendees. There are two areas where the Company has experienced positive business impacts from COVID-19. In April and May 2020, the Company participated in an emergency project with Federal Emergency Management Agency (“FEMA”) in the New York City area. This engagement resulted in incremental transportation revenue. In addition, in response to the need for widespread COVID-19 testing and available Emergency Medical Technicians (“EMT”) and Paramedics, the Company formed a new subsidiary, Rapid Reliable Testing, LLC (“RRT”), with the goal to perform COVID-19 tests at nursing homes, municipal sites, businesses, schools and other venues. RRT is part of the Mobile Health segment. The Company has continued to operate with several back-office employees working remotely. To date, the Company has not witnessed any degradation in productivity from these employees, and the Company’s operations have proceeded without major interruption. The measures to contain the spread of COVID-19 in the Company and other developments related to COVID-19 have materially affected the Company’s results of operations during 2020. Where applicable, the impact resulting from the COVID-19 pandemic during the year ended December 31, 2020, has been considered, including updated assessments of the recoverability of assets and evaluation of potential credit losses. Sources of relief available to the Company included the Coronavirus Aid, Relief and Economic Security Act (the “CARES Act”), which was enacted on March 27, 2020, the Paycheck Protection Program and Health Care Enhancement Act (the “PPPHCE Act”), which was enacted on April 24, 2020, and the Consolidated Appropriations Act, 2021 (the “CAA”), which was enacted on December 27, 2020. The CARES Act, PPPHCE Act and the CAA authorized funding to be distributed to hospitals and other healthcare providers through the Public Health and Social Services Emergency Fund (the “PHSSEF”). In addition, the CARES Act provide for an expansion of the Medicare Accelerated and Advance Payment Program whereby inpatient acute care hospitals and other eligible providers were able to request accelerated payment of up to 100% of their Medicare payment amount for a six-month period to be repaid through withholding of future Medicare fee-for-service payments. During the year ended December 31, 2020, the Company was a beneficiary of these stimulus measures, including the Medicare Accelerated and Advance Payment Program. The Company’s accounting policies for the recognition of these stimulus monies are as follows: Pandemic Relief Funds During the year ended December 31, 2020, the Company received $1,046,955 in payments through the PHSSEF and various state and local programs, net of amounts that will be repaid to HHS. The PHSSEF payments received were recognized as a reduction in cost of revenues on the income statement during the year ended December 31, 2020. The recognition of amounts received is conditioned upon the provision of care for individuals with possible or actual cases of COVID-19 after January 31, 2020. Certification that payment will be used to offset costs to prevent, prepare for and respond to coronavirus will be required. Amounts are recognized as a reduction to operating costs and expenses only to the extent the Company is reasonably assured that underlying conditions have been met. The Company’s assessment of whether the terms and conditions for amounts received are reasonably assured of having been met considers, among other things, the CARES Act, the CAA and all frequently asked questions and other interpretive guidance issued by HHS, including the Post-Payment Notice of Reporting Requirements issued on January 15, 2021 (the “January 15, 2021 Notice”) and frequently asked questions issued by HHS on January 28, 2021 which clarified previously issued guidance, as well as expenses incurred attributable to the coronavirus and the Company’s results of operations during such period as compared to the Company’s budget. Such guidance, specifically the various Post-Payment Notice of Reporting Requirements and frequently asked questions issued by HHS, set forth the allowable methods for quantifying eligible healthcare related expenses and lost revenues. Only healthcare related expenses attributable to coronavirus that another source has not reimbursed and is not obligated to reimburse are eligible to be claimed. The use of funds calculation as of December 31, 2020, takes into account expenses attributable to each respective entity, which primarily relate to incremental labor and supply costs, as well as lost revenue opportunity cost. Amounts received through the PHSSEF or state and local programs that have not yet been recognized as a reduction to operating costs and expenses or otherwise have not been refunded to HHS or the various state and local agencies as of December 31, 2020, are reflected within accounts payable and accrued expenses in the consolidated balance sheet, and such unrecognized amounts may be recognized as a reduction in operating costs and expenses in future periods if the underlying conditions for recognition are met. HHS’ interpretation of the underlying terms and conditions of such PHSSEF payments, including auditing and reporting requirements, continues to evolve. Additional guidance or new and amended interpretations of existing guidance on the terms and conditions of such PHSSEF payments may result in changes in the Company’s estimate of amounts for which the terms and conditions are reasonably assured of being met, and any such changes may be material. Additionally, any such changes may result in the Company’s inability to recognize additional PHSSEF payments or may result in the derecognition of amounts previously recognized, which (in any such case) may be material. Medicare Accelerated Payments Medicare accelerated payments of approximately $2,397,024 were received by the Company in April 2020. Effective October 8, 2020, CMS is no longer accepting new applications for accelerated payments. Accordingly, the Company does not expect to receive additional Medicare accelerated payments. Payments under the Medicare Accelerated and Advance Payment program are advances that must be repaid. Effective October 1, 2020, the program was amended such that providers are required to repay accelerated payments beginning one year after the payment was issued. After such one-year period, Medicare payments owed to providers will be recouped according to the repayment terms. The repayment terms specify that for the first 11 months after repayment begins, repayment will occur through an automatic recoupment of 25% of Medicare payments otherwise owed to the provider. At the end of the eleven-month period, recoupment will increase to 50% for six months. At the end of the six months (or 29 months from the receipt of the initial accelerated payment), Medicare will issue a letter for full repayment of any remaining balance, as applicable. In such event, if payment is not received within 30 days, interest will accrue at the annual percentage rate of four percent (4%) from the date the letter was issued, and will be assessed for each full 30-day period that the balance remains unpaid. As of December 31, 2020, the entire balance of $2,397,024 of Medicare accelerated payments are reflected within accrued liabilities in the consolidated balance sheet, as the Company expects to repay the entire balance received within 12 months of December 31, 2020. The Company’s estimate of the current liability is a function of historical cash receipts from Medicare and the repayment terms set forth above.
Ambulnz, Inc. [Member]
Risk and Uncertainties [Line Items]
Risk and Uncertainties		18. Risk and Uncertainties COVID-19 Risks, Impacts and Uncertainties On January 30, 2020, the World Health Organization (“WHO”) announced a global health emergency because of a new strain of coronavirus (the “COVID-19 Outbreak”) and the risks to the international community as the virus spreads globally. In March 2020, the WHO classified the COVID-19 Outbreak as a pandemic, based on the rapid increase in exposure globally. The spread of COVID-19 and the related country-wide shutdowns and restrictions have had a mixed impact on the Company’s business. In the ambulance transportation business, which predominantly comprises non-emergency medical transportation, the Company has seen a decline in volumes from historical and expected levels, as elective surgeries and other procedures have been postponed. In some of the Company’s larger markets, such as New York and California, there have been declines in trip volume. In addition, the Company experienced lost revenues associated with sporting, concerts and other events, as those events have been cancelled or have a significantly restricted (or entirely eliminated) the number of permitted attendees. There are two areas where the Company has experienced positive business impacts from COVID-19. In April and May 2020, the Company participated in an emergency project with Federal Emergency Management Agency (“FEMA”) in the New York City area. This engagement resulted in incremental transportation revenue. In addition, in response to the need for widespread COVID-19 testing and available Emergency Medical Technicians (“EMT”) and Paramedics, the Company formed a new subsidiary, Rapid Reliable Testing, LLC (“RRT”), with the goal to perform COVID-19 tests at nursing homes, municipal sites, businesses, schools and other venues. RRT is part of the Mobile Health segment. The Company has continued to operate with several back-office employees working remotely. To date, the Company has not witnessed any degradation in productivity from these employees, and the Company’s operations have proceeded without major interruption. The measures to contain the spread of COVID-19 in the Company and other developments related to COVID-19 have materially affected the Company’s results of operations during 2020. Where applicable, the impact resulting from the COVID-19 pandemic during the year ended December 31, 2020, has been considered, including updated assessments of the recoverability of assets and evaluation of potential credit losses. Sources of relief available to the Company included the Coronavirus Aid, Relief and Economic Security Act (the “CARES Act”), which was enacted on March 27, 2020, the Paycheck Protection Program and Health Care Enhancement Act (the “PPPHCE Act”), which was enacted on April 24, 2020, and the Consolidated Appropriations Act, 2021 (the “CAA”), which was enacted on December 27, 2020. The CARES Act, PPPHCE Act and the CAA authorized funding to be distributed to hospitals and other healthcare providers through the Public Health and Social Services Emergency Fund (the “PHSSEF”). In addition, the CARES Act provide for an expansion of the Medicare Accelerated and Advance Payment Program whereby inpatient acute care hospitals and other eligible providers were able to request accelerated payment of up to 100% of their Medicare payment amount for a six-month period to be repaid through withholding of future Medicare fee-for-service payments. During the year ended December 31, 2020, the Company was a beneficiary of these stimulus measures, including the Medicare Accelerated and Advance Payment Program. The Company’s accounting policies for the recognition of these stimulus monies are as follows: Pandemic Relief Funds During the year ended December 31, 2020, the Company received $1,046,955 in payments through the PHSSEF and various state and local programs, net of amounts that will be repaid to HHS. The PHSSEF payments received were recognized as a reduction in cost of revenues on the income statement during the year ended December 31, 2020. The recognition of amounts received is conditioned upon the provision of care for individuals with possible or actual cases of COVID-19 after January 31, 2020. Certification that payment will be used to offset costs to prevent, prepare for and respond to coronavirus will be required. Amounts are recognized as a reduction to operating costs and expenses only to the extent the Company is reasonably assured that underlying conditions have been met. The Company’s assessment of whether the terms and conditions for amounts received are reasonably assured of having been met considers, among other things, the CARES Act, the CAA and all frequently asked questions and other interpretive guidance issued by HHS, including the Post-Payment Notice of Reporting Requirements issued on January 15, 2021 (the “January 15, 2021 Notice”) and frequently asked questions issued by HHS on January 28, 2021 which clarified previously issued guidance, as well as expenses incurred attributable to the coronavirus and the Company’s results of operations during such period as compared to the Company’s budget. Such guidance, specifically the various Post-Payment Notice of Reporting Requirements and frequently asked questions issued by HHS, set forth the allowable methods for quantifying eligible healthcare related expenses and lost revenues. Only healthcare related expenses attributable to coronavirus that another source has not reimbursed and is not obligated to reimburse are eligible to be claimed. The use of funds calculation as of December 31, 2020, takes into account expenses attributable to each respective entity, which primarily relate to incremental labor and supply costs, as well as lost revenue opportunity cost. Amounts received through the PHSSEF or state and local programs that have not yet been recognized as a reduction to operating costs and expenses or otherwise have not been refunded to HHS or the various state and local agencies as of December 31, 2020, are reflected within accounts payable and accrued expenses in the consolidated balance sheet, and such unrecognized amounts may be recognized as a reduction in operating costs and expenses in future periods if the underlying conditions for recognition are met. HHS’ interpretation of the underlying terms and conditions of such PHSSEF payments, including auditing and reporting requirements, continues to evolve. Additional guidance or new and amended interpretations of existing guidance on the terms and conditions of such PHSSEF payments may result in changes in the Company’s estimate of amounts for which the terms and conditions are reasonably assured of being met, and any such changes may be material. Additionally, any such changes may result in the Company’s inability to recognize additional PHSSEF payments or may result in the derecognition of amounts previously recognized, which (in any such case) may be material. Medicare Accelerated Payments Medicare accelerated payments of approximately $2,397,024 were received by the Company in April 2020. Effective October 8, 2020, CMS is no longer accepting new applications for accelerated payments. Accordingly, the Company does not expect to receive additional Medicare accelerated payments. Payments under the Medicare Accelerated and Advance Payment program are advances that must be repaid. Effective October 1, 2020, the program was amended such that providers are required to repay accelerated payments beginning one year after the payment was issued. After such one-year period, Medicare payments owed to providers will be recouped according to the repayment terms. The repayment terms specify that for the first 11 months after repayment begins, repayment will occur through an automatic recoupment of 25% of Medicare payments otherwise owed to the provider. At the end of the eleven-month period, recoupment will increase to 50% for six months. At the end of the six months (or 29 months from the receipt of the initial accelerated payment), Medicare will issue a letter for full repayment of any remaining balance, as applicable. In such event, if payment is not received within 30 days, interest will accrue at the annual percentage rate of four percent (4%) from the date the letter was issued, and will be assessed for each full 30-day period that the balance remains unpaid. As of December 31, 2020, the entire balance of $2,397,024 of Medicare accelerated payments are reflected within accrued liabilities in the consolidated balance sheet, as the Company expects to repay the entire balance received within 12 months of December 31, 2020. The Company’s estimate of the current liability is a function of historical cash receipts from Medicare and the repayment terms set forth above.

Leases

9 Months Ended

12 Months Ended

Sep. 30, 2021

Dec. 31, 2020

Leases [Line Items]

Leases

13. Leases

Operating Leases

The Company is obligated to make rental payments under non-cancellable operating leases for office, dispatch station space, and transportation equipment, expiring at various dates through 2026. Under the terms of the leases, the Company is also obligated for its proportionate share of real estate taxes, insurance and maintenance costs of the property. The Company is required to hold certain funds in restricted cash and cash equivalents accounts under some of these agreements.

Certain leases for property and transportation equipment contain options to purchase, extend or terminate the lease. Determining the lease term and amount of lease payments to include in the calculation of the right-of-use (ROU) asset and lease obligations for leases containing options requires the use of judgment to determine whether the exercise of an option is reasonably certain and whether the optional period and payments should be included in the calculation of the associated ROU asset and lease obligation. In making the determination of such judgment, the Company considers all relevant economic factors that would require whether to exercise or not exercise the option.

The Company’s lease agreements generally do not provide an implicit borrowing rate. Therefore, the Company used a benchmark approach to derive an appropriate imputed discount rate. The Company benchmarked itself against other companies of similar credit ratings and comparable quality and derived imputed rates, which were used to discount its real estate lease liabilities. The Company used estimated borrowing rates of 6% on January 1, 2019, for all leases that commenced prior to that date, for office spaces and transportation equipment.

Lease Costs

The table below comprise lease expenses for the periods ended September 30, 2021 and 2020:

Components of total lease cost:	September 30, 2021		September 30, 2020
Operating lease expense	$	1,446,067	$	1,243,152
Short-term lease expense		256,448		77,442
Total lease cost	$	1,702,515	$	1,320,594

Lease Position as of September 30, 2021

Right-of-use lease assets and lease liabilities for the Company’s operating leases were recorded in the consolidated balance sheets as follows:

	September 30, 2021		December 31, 2020
Assets
Lease right-of-use assets	$	4,511,988	$	4,997,407
Total lease assets	$	4,511,988	$	4,997,407

Liabilities
Current liabilities:
Lease liability – current portion	$	1,552,866	$	1,620,470
Noncurrent liabilities:
Lease liability, net of current portion		3,220,829		3,638,254
Total lease liability	$	4,773,695	$	5,258,724

Lease Terms and Discount Rate

Weighted average remaining lease term (in years) – operating leases	4.29

Weighted average discount rate – operating leases	6.0	%

Undiscounted Cash Flows

Future minimum lease payments under the operating leases at September 30, 2021 are as follows:

	Operating Leases
2021, remaining	$	520,185
2022		1,647,308
2023		1,200,637
2024		784,919
2025		796,541
2026 and thereafter		402,199
Total future minimum lease payments		5,351,789
Less effects of discounting		(578,094	)
Present value of future minimum lease payments	$	4,773,695

Operating lease expense approximated $1,702,515 and $1,320,594 for the nine months ended September 30, 2021, and 2020, respectively.

Operating lease expense approximated $776,164 and $523,426 for the three months ended September 30, 2021, and 2020, respectively.

For the nine months ended September 30, 2021, the Company made $1,446,067 of fixed cash payments related to operating leases and $1,972,283 related to finance leases.

For the three months ended September 30, 2021, the Company made $519,716 of fixed cash payments related to operating leases and $725,233 related to finance leases.

Finance Leases

The Company leases vehicles under a non-cancelable finance lease agreements with a liability of $9,092,472 and $7,373,664 for the periods ended September 30, 2021, and December 31, 2020, (accumulated depreciation of $6,291,087 and $4,181,317 as of September 30, 2021, and December 31, 2020). Depreciation expense for the vehicles under non-cancelable lease agreements amounted to $2,109,770 and $1,611,312 for the nine months ended September 30, 2021, and 2020, respectively. Depreciation expense for the vehicles under non-cancelable lease agreements amounted to $752,313 and $1,086,373 for the three months ended September 30, 2021, and 2020, respectively.

Lease Payments

Components of total lease payment:	September 30, 2021		September 30, 2020
Finance lease payment	$	1,972,283	$	1,576,085
Short-term lease payment		—		—
Total lease payments	$	1,972,283	$	1,576,085

Lease Position as of September 30, 2021

Right-of-use lease assets and lease liabilities for the Company’s finance leases were recorded in the consolidated balance sheet as follows:

	September 30, 2021		December 31, 2020
Assets
Lease right-of-use assets	$	8,224,418	$	7,001,644
Total lease assets	$	8,224,418	$	7,001,644
Liabilities
Current liabilities:
Lease liability – current portion	$	2,858,622	$	1,876,765
Noncurrent liabilities:
Lease liability, net of current portion		6,233,850		5,496,899
Total lease liability	$	9,092,472	$	7,373,664

Lease Terms and Discount Rate

The table below presents certain information related to the weighted average remaining lease term and the weighted average discount rate for the Company’s finance leases as of September 30, 2021:

Weighted average remaining lease term (in years) – finance leases	3.68

Weighted average discount rate – finance leases	6.00	%

Undiscounted Cash Flows

Future minimum lease payments under the finance leases at September 30, 2021 are as follows:

	Finance Leases
2021, remaining	$	730,383
2022		3,387,233
2023		2,628,443
2024		1,332,844
2025		1,379,690
2026 and thereafter		728,305
Total future minimum lease payments		10,186,898
Less effects of discounting		(1,094,426	)
Present value of future minimum lease payments	$	9,092,472

13. Leases

Operating Leases

Lease Costs

The table below comprise lease expenses for the years ended December 31, 2020 and 2019:

Components of total lease cost:	For the Years Ended December 31,
Components of total lease cost:	2020		2019
Operating lease expense	$	1,828,356	$	1,347,184
Short-term lease expense		175,006		82,210
Total lease cost	$	2,003,362	$	1,429,394

Lease Position as of December 31, 2020

Right-of-use lease assets and lease liabilities for the Company’s operating leases were recorded in the consolidated balance sheet as follows:

	As of December 31, 2020		As of December 31, 2019
Assets
Lease right-of-use assets	$	4,997,407	$	5,147,005
Total lease assets	$	4,997,407	$	5,147,005

Liabilities
Current liabilities:
Lease liability – current portion	$	1,620,470	$	1,252,727
Noncurrent liabilities:
Lease liability, net of current portion		3,638,254		4,411,190
Total lease liability	$	5,258,724	$	5,393,917

Lease Terms and Discount Rate

The table below presents certain information related to the weighted average remaining lease term and the weighted average discount rate for the Company’s operating leases as of December 31, 2020:

Weighted average remaining lease term (in years) – operating leases		4.33
Weighted average discount rate – operating leases		6.15	%

Undiscounted Cash Flows

Future lease payments included in lease liabilities as of December 31, 2020, and for the following five fiscal years and thereafter were as follows:

Years ending December 31,	Operating Leases
2021	$	1,891,942
2022		1,463,982
2023		1,025,282
2024		616,863
2025		626,645
2026 and thereafter		317,618
Total future minimum lease payments	$	5,942,332
Less effects of discounting		(683,608	)
Present value of future minimum lease payments	$	5,258,724

Operating lease expense approximated $1,828,356 and $1,347,184 for the years ended December 31, 2020, and 2019, respectively.

For the year ended December 31, 2020, the Company made $1,828,356 of fixed cash payments related to operating leases and $2,122,550 related to finance leases.

Finance Leases

The Company leases vehicles under a non-cancelable finance lease agreements with a liability of $7,373,664 and $8,825,707 for the years ended December 31, 2020, and 2019, respectively, (accumulated depreciation of $4,181,317 and $2,054,966 as of December 31, 2020, and 2019, respectively). Depreciation expense for the vehicles under non-cancelable lease agreements amounted to $2,126,351 and $1,279,090 for the years ended December 31, 2020, and 2019, respectively.

Lease Payments

The table below comprise lease payments for the years ended December 31, 2020, and 2019:

Components of total lease payment:	For the Years Ended December 31,
Components of total lease payment:	2020		2019
Finance lease payment	$	2,122,550	$	2,583,378
Short-term lease payment		—		—
Total lease payments	$	2,122,550	$	2,583,378

Lease Position as of December 31, 2020

Right-of-use lease assets and lease liabilities for the Company’s finance leases were recorded in the consolidated balance sheet as follows:

	As of December 31, 2020		As of December 31, 2019
Assets
Lease right-of-use assets	$	7,001,644	$	8,886,378
Total lease assets	$	7,001,644	$	8,886,378

Liabilities
Current liabilities:
Lease liability – current portion	$	1,876,765	$	1,849,086
Noncurrent liabilities:
Lease liability, net of current portion		5,496,899		6,976,621
Total lease liability	$	7,373,664	$	8,825,707

Lease Terms and Discount Rate

The table below presents certain information related to the weighted average remaining lease term and the weighted average discount rate for the Company’s finance leases as of December 31, 2020:

Weighted average remaining lease term (in years) – finance leases		3.15
Weighted average discount rate – finance leases		5.67	%

Undiscounted Cash Flows

Future minimum lease payments under the finance leases at December 31, 2020 are as follows:

Years ending December 31,	Finance Leases
2021	$	2,268,132
2022		2,723,654
2023		1,966,206
2024		683,549
2025		590,439
2026 and thereafter		—
Total future minimum lease payments	$	8,231,980
Less: effects of discounting		(858,316	)
Present value of future minimum lease payments	$	7,373,664

Notes Payable

9 Months Ended

12 Months Ended

Sep. 30, 2021

Dec. 31, 2020

Notes Payable [Line Items]

Notes Payable

9. Notes Payable

The Company has various loans with finance companies with monthly installments aggregating $60,499, inclusive of interest ranging from 0.00% through 9.07%. The notes mature at various times through 2026 and are secured by transportation equipment.

The following table summarizes the Company’s notes payable:

	September 30, 2021		December 31, 2020
Equipment and financing loans payable, between 3% and 5.70% interest and maturing between October 2021 and September 2022	$	1,012,922	$	1,116,184
Loan received pursuant to the Payroll Protection Program Term Note				142,667
Joseph Patrick Sheehan share purchase agreement		523,714		—
Total notes payable		1,536,636		1,258,851
Less: current portion of notes payable	$	931,561	$	664,357
Total non-current portion of notes payable	$	605,075	$	594,494

Interest expense was $39,637 and $35,858 for the periods ended September 30, 2021 and 2020, respectively.

Future minimum annual maturites of notes payable at September 30, 2021 are as follows:

	Notes Payable
2021, remaining		582,406
2022		418,269
2023		310,410
2024		124,704
2025		78,560
Thereafter		22,287
Total maturities	$	1,536,636
Current portion of notes payable		(931,561	)
Long-term portion of notes payable	$	605,075

Paycheck Protection Program Loan

On November 20, 2020, the Company entered into a stock purchase agreement with LJH. Under the agreement, the Company acquired 100% of the outstanding shares of common stock Prior to the acquisition, LJH received $142,667 from the Paycheck Protection Program (the “PPP Loan”), established pursuant to the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) and administered by the U.S. Small Business Administration (“SBA”). As part of the purchase agreement, the Company acquired the $142,667 PPP Loan and recorded the balance in notes payable. The unsecured PPP Loan accrues interest on the outstanding principal at the rate of 1% per annum, due on September 13, 2021. This loan was forgiven in August of 2021 and a gain from the forgiveness of this loan was recognized in Gain from PPP loan forgiveness.

9. Notes Payable

The following table summarizes the Company’s notes payable:

	December 31, 2020		December 31, 2019
Equipment and financing loans payable, between 3% and 5.70% interest and maturing between February 2021 and November 2021	$	1,116,184	$	1,316,408
Loan received pursuant to the Payroll Protection Program Term Note		142,667		—
Total notes payable		1,258,851		1,316,408
Less: current portion of notes payable	$	664,357	$	564,910
Total non-current portion of notes payable	$	594,494	$	751,498

Interest expense was $15,848 and $25,946 for the years ended December 31, 2020 and 2019, respectively.

Future minimum annual maturities of notes payable at December 31, 2020 are as follows:

Years ending December 31,	Notes Payable
2021		664,357
2022		146,065
2023		160,531
2024		287,898
Total maturities		1,258,851
Current portion of notes payable		(664,357	)
Long-term portion of notes payable	$	594,494

Paycheck Protection Program Loan

On November 20,2020, the Company entered into a stock purchase agreement with LJH. Under the agreement, the Company acquired 100% of the outstanding shares of common stock Prior to the acquisition, LJH received $142,667 from the Paycheck Protection Program (the “PPP Loan”), established pursuant to the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) and administered by the U.S. Small Business Administration (“SBA”). As part of the purchase agreement, the Company acquired the $142,667 PPP Loan and recorded the balance in notes payable. The unsecured PPP Loan accrues interest on the outstanding principal at the rate of 1% per annum, due on September 13, 2021.

The Loan amount may be eligible for forgiveness pursuant to (1) at least 75% of the loan proceeds are used to cover payroll costs and the remainder is used for mortgage interest, rent and utility costs over the eight week period after the loan is made, and (2) the number of employees and compensation levels are generally maintained. Forgiveness of the loan is dependent on the Company having initially qualified for the loan and qualifying for the forgiveness of such loan based on future adherence to the forgiveness criteria. The Company used the entire PPP Loan for qualifying payroll expenses, and expects to file for loan forgiveness in the near future, though no assurance is provided that the Company will obtain forgiveness of the PPP Loan in whole or in part.

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

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Document And Entity Information	9 Months Ended
Document And Entity Information	Sep. 30, 2021
Document Information Line Items
Entity Registrant Name	DocGo Inc.
Document Type	S-1
Amendment Flag	false
Entity Central Index Key	0001822359
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Incorporation, State or Country Code	DE

Intangibles (Details) - Schedule of future amortization expense - Ambulnz, Inc. [Member] - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Intangibles (Details) - Schedule of future amortization expense [Line Items]
2021, remaining	$ 308,075	$ 899,762
2022	1,206,873	889,158
2023	641,265	438,741
2024	151,934	50,275
2025	108,141
Thereafter	21,280	20,656
Total	$ 2,437,568	$ 2,298,592

Basis of Presentation and Significant Accounting Policies (Details) - Schedule of balance sheet - USD ($)	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Oct. 19, 2020
As Previously Reported [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Total assets	$ 115,464,516	$ 115,725,964
Total liabilities	$ 13,675,127	$ 10,894,008
Class A common stock subject to possible redemption (in Shares)	96,789,380	99,831,950	106,882,750	107,104,620
Preferred stock
Class A common stock	182	152
Class B common stock	288	288
Additional paid-in capital	10,275,771	7,233,231	$ 5,148,390	$ 5,004,204
Accumulated deficit	(5,276,232)	(2,233,665)	$ (148,751)	$ (4,608)
Total stockholders’ equity (deficit)	5,000,009	5,000,006
Total Liabilities, Class A Common Stock Subject to Possible Redemption and Stockholders’ Equity (Deficit)	115,464,516	115,725,964
Adjustments [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Total assets
Total liabilities
Class A common stock subject to possible redemption (in Shares)	18,210,620	15,168,050	(9,040,670)	(5,157,000)
Preferred stock
Class A common stock	(182)	(152)
Class B common stock
Additional paid-in capital	(10,275,771)	(7,233,231)	$ 4,074,691	$ 191,060
Accumulated deficit	(7,934,667)	(7,934,667)	$ (4,074,782)	$ (191,112)
Total stockholders’ equity (deficit)	(18,210,620)	(15,168,050)
Total Liabilities, Class A Common Stock Subject to Possible Redemption and Stockholders’ Equity (Deficit)
As Restated [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Total assets	115,464,516	115,725,964
Total liabilities	$ 13,675,127	$ 10,894,008
Class A common stock subject to possible redemption (in Shares)	115,000,000	115,000,000	97,842,080	101,947,620
Preferred stock
Class A common stock
Class B common stock	288	288
Additional paid-in capital			$ 9,223,081	$ 5,195,264
Accumulated deficit	(13,210,899)	(10,168,332)	$ (4,223,533)	$ (195,720)
Total stockholders’ equity (deficit)	(13,210,611)	(10,168,044)
Total Liabilities, Class A Common Stock Subject to Possible Redemption and Stockholders’ Equity (Deficit)	$ 115,464,516	$ 115,725,964

Related Party Transactions	5 Months Ended	9 Months Ended	12 Months Ended
Related Party Transactions	Dec. 31, 2020	Sep. 30, 2021	Dec. 31, 2020
Related Party Transactions [Line Items]
RELATED PARTY TRANSACTIONS	NOTE 5. RELATED PARTY TRANSACTIONS Founder Shares On August 12, 2020, the Company’s Chief Executive Officer paid for certain offering costs for an aggregate price of $25,000 in exchange for issuance of 3,737,500 shares of Class B common stock, par value $0.0001 per share (the “Founder Shares”), issued to the Sponsor. On October 14, 2020, the Sponsor effected a surrender of 431,250 Class B common shares to the Company for no consideration, resulting in a decrease in the total number of Class B common shares outstanding from 3,737,500 to 3,306,250. On November 16, 2020, the underwriter advised the Company that it would not exercise its over-allotment option to purchase additional shares, and consequently 431,250 Class B common shares were forfeited, resulting in a decrease in the total number of Class B common shares outstanding from 3,306,250 to 2,875,000 such that the Founder Shares represent 20.0% of the Company’s issued and outstanding shares after the Initial Public Offering. The Class B common stock shares were allocated among the Company’s officers, certain directors as well as to certain third parties. The Sponsor has agreed, subject to limited exceptions, not to transfer, assign or sell any of the Founder Shares until the earlier to occur of: (A) one year after the completion of the initial business combination and (B) subsequent to the initial business combination, (x) if the last reported sale price of the Class A common stock equals or exceeds $12.00 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading day period commencing at least 150 days after the initial business combination, or (y) the date on which the Company completes a liquidation, merger, capital stock exchange, reorganization or other similar transaction that results in all of the Company’s stockholders having the right to exchange their shares of common stock for cash, securities or other property. Private Placement Warrants Simultaneously with the closing of the Initial Public Offering, the Sponsor purchased an aggregate of 2,533,333 Private Placement Warrants at a price of $1.50 per Private Placement Warrants, generating gross proceeds of $3,800,000 million in the Private Placement, of which $2,052,000 was included in warrant liabilities at the initial public offering date and $1,748,000 was recorded as Additional Paid-In Capital. Each Private Placement Warrant is exercisable for one whole share of Class A common stock at a price of $11.50 per share, subject to adjustment. A portion of the proceeds from the sale of the Private Placement Warrants was added to the net proceeds from the Initial Public Offering to be held in the Trust Account. If the Company does not complete a business combination within the Combination Period, the Private Placement Warrants will expire worthless. The Private Placement Warrants will be non-redeemable for cash (subject to certain exceptions) and exercisable on a cashless basis so long as they are held by the Sponsor or its permitted transferees. The Private Placement Warrants (and the Class A common stock issuable upon exercise of the Private Placement Warrants) will not be transferable, assignable or salable until 30 days after the completion of the initial business combination (subject to certain exceptions). Related Party Loans On August 18, 2020, the Sponsor agreed to loan the Company up to an aggregate of $150,000 pursuant to an unsecured Note Payable to cover expenses related to the Initial Public Offering. This loan was payable without interest upon the completion of the Initial Public Offering. The Company borrowed approximately $71,000 under the Note Payable and fully repaid the borrowings on October 19, 2020. Working Capital Loans In order to fund working capital deficiencies or finance transaction costs in connection with an intended initial business combination, the Company’s officers, directors and their affiliates may, but are not obligated to, loan the Company funds as may be required (the “Working Capital Loans”). Up to $1.5 million of such Working Capital Loans may be convertible into warrants of the post-business combination entity at a price of $1.50 per warrant at the option of the lender. Such warrants would be identical to the Private Placement Warrants. Except for the foregoing, the terms of such loans, if any, have not been determined and no written agreements exist with respect to such loans to date. The Company had no borrowings under the Working Capital Loans at December 31, 2020.	Note 4 — Related Party Transactions Founder Shares On August 12, 2020, the Company’s Chief Executive Officer paid for certain offering costs for an aggregate price of $25,000 in exchange for issuance of 3,737,500 shares of Class B common stock, par value $0.0001 per share (the “Founder Shares”), issued to the Sponsor. On October 14, 2020, the Sponsor effected a surrender of 431,250 Founder Shares to the Company for no consideration, resulting in a decrease in the total number of shares of Class B common stock outstanding from 3,737,500 to 3,306,250. All shares and associated amounts were retroactively restated to reflect the share surrender. On November 16, 2020, the underwriter advised the Company that it would not exercise its over-allotment option to purchase additional shares, and consequently 431,250 Founder Shares were forfeited, resulting in a decrease in the total number of shares of Class B common stock outstanding from 3,306,250 to 2,875,000 such that the Founder Shares represented 20.0% of the Company’s issued and outstanding Public Shares after the Initial Public Offering and prior to the consummation of the Business Combination. Effective August 24, 2021, pursuant to an election made by the Sponsor the 2,875,000 Founder Shares were converted from Class B common shares on a one-for-one basis into Class A common shares. The Sponsor has agreed, subject to limited exceptions, not to transfer, assign or sell any of the Founder Shares until the earlier to occur of: (A) one year after the completion of the initial business combination and (B) subsequent to the initial business combination, (x) if the last reported sale price of the Class A common stock equals or exceeds $12.00 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading day period commencing at least 150 days after the initial business combination, or (y) the date on which the Company completes a liquidation, merger, capital stock exchange, reorganization or other similar transaction that results in all of the Company’s stockholders having the right to exchange their shares of common stock for cash, securities or other property. Private Placement Warrants Simultaneously with the closing of the Initial Public Offering, the Sponsor purchased an aggregate of 2,533,333 Private Placement Warrants at a price of $1.50 per Private Placement Warrant, generating gross proceeds of $3.8 million in the Private Placement. Each Private Placement Warrant is exercisable for one whole share of Class A common stock at a price of $11.50 per share, subject to adjustment. A portion of the proceeds from the sale of the Private Placement Warrants was added to the net proceeds from the Initial Public Offering held in the Trust Account. If the Company does not complete a business combination within the Combination Period, the Private Placement Warrants will expire worthless. The Private Placement Warrants are non-redeemable for cash (subject to certain exceptions) and exercisable on a cashless basis so long as they are held by the Sponsor or its permitted transferees. The Private Placement Warrants (and the Class A common stock issuable upon exercise of the Private Placement Warrants) are not transferable, assignable or salable until 30 days after the completion of the initial business combination (subject to certain exceptions). Related Party Loans On August 18, 2020, the Sponsor agreed to loan the Company up to $150,000 pursuant to an unsecured Note Payable to cover expenses related to the Initial Public Offering, pursuant to which the Company borrowed approximately $71,000. This loan was payable without interest upon the completion of the Initial Public Offering. The Company fully repaid the Note Payable on October 19, 2020, and this credit facility is no longer in effect. There were no related party loans outstanding at September 30, 2021 or December 31, 2020. Working Capital Loans In order to fund working capital deficiencies or finance transaction costs in connection with an intended initial business combination, the initial stockholders, officers and directors and their affiliates could, but were not obligated to, loan the Company funds as may be required (the “Working Capital Loans”). No Working Capital Loans were outstanding at September 30, 2021 or December 31, 2020.
Ambulnz, Inc. [Member]
Related Party Transactions [Line Items]
RELATED PARTY TRANSACTIONS		15. Related Party Transactions Historically, the Company has been involved in transactions with various related parties. The Company purchases medical supplies from Medline Industries Inc. Medline Industries Inc. is an investor in the Company, and therefore, a related party. The Company made payments to Medline Industries Inc. for medical supplies in the amount of $236,937 and $73,631 for the nine months ended September 30, 2021 and 2020, respectively. Pride Staff also provides subcontractor services for the Company. The Pride Staff is owned by an operations manager of the Company and his spouse, and therefore, a related party. The Company made subcontractor payments to Pride Staff totaling $592,417 and $546,676 for the nine months ended September 30, 2021 and 2020, respectively. SM Hewett LLC also provides commission services for the Company. The SM Hewett is owned by an operations manager of the Company, and therefore, a related party. The Company made commission payments to SM Hewett totaling $132,414 and $0 for the nine months ended September 30, 2021 and 2020, respectively. Included in accounts payable were $34,342 and $5,169 due to related parties as of September 30, 2021 and December 31, 2020, respectively.	15. Related Party Transactions Historically, the Company has been involved in transactions with various related parties. The Company purchases medical supplies from Medline Industries Inc. Medline Industries Inc. is an investor in the Company, and therefore, a related party. The Company made payments to Medline Industries Inc. for medical supplies in the amount of $148,276 and $30,417 for the years ended December 31, 2020 and 2019, respectively. Pride Staff also provides subcontractor services for the Company. The Pride Staff franchise is owned by an operations manager of the Company and his spouse, and therefore, a related party. The Company made subcontractor payments to Pride Staff totaling $1,044,120 for the year ended December 31, 2020. Included in accounts payable were $5,169 and $1,051 due to related parties as of December 31, 2020, and 2019, respectively.

Property and Equipment, net

9 Months Ended

12 Months Ended

Sep. 30, 2021

Dec. 31, 2020

Property and Equipment, net [Line Items]

Property and Equipment, net

3. Property and Equipment, net

Property and equipment, net, as of September 30, 2021 and December 31, 2020 are as follows:

	September 30, 2021			December 31, 2020
Office equipment and furniture	$	1,678,072		$	1,044,555
Buildings		498,784			200,000
Land		37,800			37,800
Transportation equipment		11,765,294			10,418,045
Medical equipment		3,476,304			2,681,510
Leasehold improvements		616,446			593,300
		18,072,700			14,975,210
Less: accumulated depreciation		(7,602,103	)		(5,869,613	)
Property and equipment, net	$	10,470,597		$	9,105,597

The Company recorded depreciation expense of $598,188 and $461,734 for three months ended September 30, 2021 and 2020, respectively.

The Company recorded depreciation expense of $1,697,380 and $1,341,210 for the nine months ended September 30, 2021 and 2020, respectively.

3. Property and Equipment, net

Property and equipment, net, as of December 31, 2020 and December 31, 2019 are as follows:

	December 31, 2020			December 31, 2019
Office equipment and furniture	$	1,044,555		$	815,470
Buildings		200,000			—
Land		37,800			—
Vehicles		10,418,045			7,451,479
Medical equipment		2,681,510			1,670,874
Leasehold improvements		593,300			579,200
		14,975,210			10,517,023
Less: accumulated depreciation		(5,869,613	)		(4,138,317	)
Property and equipment, net	$	9,105,597		$	6,378,706

The Company recorded depreciation expense of $1,874,069 and $1,550,259 in operating expenses for the years ended December 31, 2020 and 2019, respectively.

Leases (Details) - Schedule of maturities of operating lease liabilities - Ambulnz, Inc. [Member] - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Operating Lease Member
Leases (Details) - Schedule of maturities of operating lease liabilities [Line Items]
2021, remaining	$ 520,185	$ 1,891,942
2022	1,647,308	1,463,982
2023	1,200,637	1,025,282
2024	784,919	616,863
2025	796,541	626,645
2026 and thereafter	402,199	317,618
Total future minimum lease payments	5,351,789	5,942,332
Less effects of discounting	(578,094)	(683,608)
Present value of future minimum lease payments	4,773,695	5,258,724
Finance Lease Member
Leases (Details) - Schedule of maturities of operating lease liabilities [Line Items]
2021, remaining	730,383	2,268,132
2022	3,387,233	2,723,654
2023	2,628,443	1,966,206
2024	1,332,844	683,549
2025	1,379,690	590,439
2026 and thereafter	728,305
Total future minimum lease payments	10,186,898	8,231,980
Less effects of discounting	(1,094,426)	(858,316)
Present value of future minimum lease payments	$ 9,092,472	$ 7,373,664

Description of Organization and Business Operations	5 Months Ended	9 Months Ended	12 Months Ended
Description of Organization and Business Operations	Dec. 31, 2020	Sep. 30, 2021	Dec. 31, 2020
Description of Organization and Business Operations [Line Items]
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS	NOTE 1. DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS Motion Acquisition Corp. (the “Company”) is a blank check company incorporated in Delaware on August 11, 2020. The Company’s sponsor is Motion Acquisition LLC, a Delaware limited liability company (the “Sponsor”). The Company’s fiscal year end is December 31. Business Combination On November 5, 2021 (the “Closing Date”), subsequent to the fiscal year to which this Annual Report on Form 10 K/A relates, Motion Acquisition Corp. (the “Company” or, prior to the closing of the Business Combination (as defined below), sometimes referred to herein as “Motion”) consummated the previously announced Business Combination following meeting of its stockholders, where the stockholders of the Company considered and approved, among other matters, a proposal to adopt that certain Agreement and Plan of Merger dated March 8, 2021 (the “Merger Agreement”), by and among the Company, Motion Merger Sub Corp., a Delaware corporation and a direct wholly owned subsidiary of the Company, and Ambulnz, Inc., a Delaware corporation (“Ambulnz”). In connection with the consummation of the Business Combination, the registrant changed its name from Motion Acquisition Corp. to DocGo Inc. As contemplated by the Merger Agreement and as described in Motion’s definitive proxy statement/consent solicitation/prospectus filed with the U.S. Securities and Exchange Commission (the “SEC”) on October 14, 2021 (the “Prospectus”), Merger Sub was merged with and into Ambulnz, with Ambulnz continuing as the surviving corporation (the “Merger” and, together with the other transactions contemplated by the Merger Agreement, the “Business Combination”). As a result of the Merger, Ambulnz is a wholly-owned subsidiary of DocGo and each share of Series A preferred stock of Ambulnz, no par value (“Ambulnz Preferred Stock”), Class A common stock of Ambulnz, no par value (“Ambulnz Class A Common Stock”), and Class B common stock of Ambulnz, no par value (“Ambulnz Class B Common Stock”, together with Ambulnz Class A Common Stock, “Ambulnz Common Stock”) was cancelled and converted into the right to receive a portion of merger consideration issuable as common stock of DocGo, par value $0.0001, pursuant to the terms and conditions set forth in the Merger Agreement. The material provisions of the Merger Agreement are described in the Prospectus in the section entitled “Proposal No.1 — The Business Combination Proposal — The Merger Agreement” beginning on page 97. Business Purpose Prior to the Business Combination The Company was formed for the purpose of entering into a merger, share exchange, asset acquisition, share purchase, recapitalization, reorganization or other similar business combination with one or more businesses or entities. The Company is not limited to a particular industry or geographic region for purposes of consummating a business combination. The Company has neither engaged in any operations nor generated revenue to date. The Company’s management has broad discretion with respect to the specific application of the net proceeds of its initial public offering of units (the “Initial Public Offering”), although substantially all of the net proceeds of the Initial Public Offering are intended to be generally applied toward completing a business combination. Furthermore, there is no assurance that the Company will be able to successfully complete a business combination. Proposed Business Combination On March 8, 2021, the Company entered into a merger agreement with Ambulnz, Inc. The proposed business combination is subject to the approval of both companies’ stockholders, obtaining the required regulatory approvals, and the fulfillment of other conditions. See Note 11 for a further description of this proposed business combination. Financing Prior to the Business Combination The registration statement for the Company’s Initial Public Offering was declared effective on October 14, 2020. On October 19, 2020, the Company consummated its Initial Public Offering of 11,500,000 units (the “Units” and, with respect to the Class A common stock included in the Units being offered, the “Public Shares”) at $10.00 per Unit, generating gross proceeds of $115.0 million, and incurring offering costs of approximately $6.7 million, inclusive of $4.0 million in deferred underwriting commissions (Note 4). Simultaneously with the closing of the Initial Public Offering, the Company consummated the private placement (“Private Placement”) of 2,533,333 warrants (each, a “Private Placement Warrant” and collectively, the “Private Placement Warrants”) at a price of $1.50 per Private Placement Warrant in a private placement to the Sponsor, generating gross proceeds of $3.8 million (Note 5). The Company granted the underwriter a 45-day option from the date of Initial Public Offering to purchase up to 1,725,000 additional Units to cover over-allotments at the Initial Public Offering price less the underwriting discounts and commissions. In November 2020, the underwriter advised the Company that it had elected to not exercise the over-allotment option (Note 4). Trust Account Prior to the Business Combination Upon the closing of the Initial Public Offering and the Private Placement, $115.0 million ($10.00 per Unit) of the net proceeds of the sale of the Units in the Initial Public Offering and Private Placement Warrants in the Private Placement were placed in a trust account (“Trust Account”) located in the United States with Continental Stock Transfer & Trust Company acting as trustee. The proceeds held in the Trust Account will either be held as cash or invested only in U.S. “government securities,” within the meaning set forth in Section 2(a)(16) of the Investment Company Act, with a maturity of 185 days or less, or in money market funds meeting certain conditions under the Investment Company Act, which invest only in direct U.S. government treasury obligations, as determined by the Company, until the earlier of: (i) the completion of a business combination and (ii) the distribution of the Trust Account as described below. Pursuant to stock exchange listing rules, the Company must complete an initial business combination with one or more target businesses that together have an aggregate fair market value of at least 80% of the assets held in the Trust Account (as defined below) (excluding the deferred underwriting commissions and taxes payable on the income earned on the Trust Account) at the time of the agreement to enter into the initial business combination. However, the Company will only complete a business combination if the post-transaction company owns or acquires 50% or more of the outstanding voting securities of the target or otherwise acquires a controlling interest in the target business sufficient for it not to be required to register as an investment company under the Investment Company Act of 1940, as amended (the “Investment Company Act”). The Company’s amended and restated certificate of incorporation provides that, other than the withdrawal of interest earned on the funds that may be released to the Company to pay taxes, none of the funds held in the Trust Account will be released until the earliest of: (i) the completion of the business combination; (ii) the redemption of any of Public Shares to its holders (the “Public Stockholders”) properly tendered in connection with a stockholder vote to amend certain provisions of the Company’s amended and restated certificate of incorporation prior to an initial business combination and (iii) the redemption of 100% of the Public Shares if the Company does not complete a business combination within the Combination Period (as defined below). The Company will have 24 months from the closing of the Initial Public Offering, or October 19, 2022, to complete its initial business combination (the “Combination Period”). If the Company does not complete a business combination within this period of time (and stockholders do not approve an amendment to the Company’s amended and restated certificate of incorporation to extend this date), it will (i) cease all operations except for the purpose of winding up; (ii) as promptly as reasonably possible but not more than ten business days thereafter, redeem the Public Shares, at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account including interest earned on the funds held in the Trust Account and not previously released to the Company to pay its taxes (less up to $100,000 of interest to pay dissolution expenses), divided by the number of then outstanding Public Shares, which redemption will completely extinguish Public Stockholder’s rights as stockholders (including the right to receive further liquidating distributions, if any); and (iii) as promptly as reasonably possible following such redemption, subject to the approval of the remaining stockholders and the Company’s board of directors, dissolve and liquidate, subject in the case of clauses (ii) and (iii) to the Company’s obligations under Delaware law to provide for claims of creditors and the requirements of other applicable law. The Company’s Sponsor and the Company’s officers and directors have entered into agreements with the Company, pursuant to which they have waived their rights to participate in any redemption with respect to their Founder Shares (as defined below) in the event the Company does not complete a business combination within the required time period; provided, however, if the Sponsor or any of the Company’s officers, directors or affiliates acquire Public Shares after the Initial Public Offering, they will be entitled to a pro rata share of the Trust Account upon the Company’s redemption or liquidation in the event the Company does not complete a business combination within the Combination Period. In the event of such distribution, it is possible that the per share value in the Trust Account will be less than the Initial Public Offering price per Unit of $10.00.	Note 1 — Description of Organization and Business Operations Business Combination On November 5, 2021 (the “Closing Date”), subsequent to the fiscal quarter ended September 30, 2021, the fiscal quarter to which this Quarterly Report on Form 10-Q (the “Report”) relates, Motion Acquisition Corp. (the “Company” or, prior to the closing of the Business Combination (as defined below), sometimes referred to herein as “Motion”) consummated the previously announced Business Combination following meeting of its stockholders, where the stockholders of the Company considered and approved, among other matters, a proposal to adopt that certain Agreement and Plan of Merger dated March 8, 2021 (the “Merger Agreement”), by and among the Company, Motion Merger Sub Corp., a Delaware corporation and a direct wholly owned subsidiary of the Company, and Ambulnz, Inc., a Delaware corporation (“Ambulnz”). In connection with the consummation of the Business Combination, the registrant changed its name from Motion Acquisition Corp. to DocGo Inc. As contemplated by the Merger Agreement and as described in Motion’s definitive proxy statement/consent solicitation/prospectus filed with the U.S. Securities and Exchange Commission (the “SEC”) on October 14, 2021 (the “Prospectus”), Merger Sub was merged with and into Ambulnz, with Ambulnz continuing as the surviving corporation (the “Merger” and, together with the other transactions contemplated by the Merger Agreement, the “Business Combination”). As a result of the Merger, Ambulnz is a wholly-owned subsidiary of DocGo and each share of Series A preferred stock of Ambulnz, no par value (“Ambulnz Preferred Stock”), Class A common stock of Ambulnz, no par value (“Ambulnz Class A Common Stock”), and Class B common stock of Ambulnz, no par value (“Ambulnz Class B Common Stock”, together with Ambulnz Class A Common Stock, “Ambulnz Common Stock”) was cancelled and converted into the right to receive a portion of merger consideration issuable as common stock of DocGo, par value $0.0001, pursuant to the terms and conditions set forth in the Merger Agreement. The material provisions of the Merger Agreement are described in the Prospectus in the section entitled “Proposal No.1 — The Business Combination Proposal — The Merger Agreement” beginning on page 97. Organization and General Motion was incorporated as a Delaware corporation on August 11, 2020. The Company was formed for the purpose of entering into a merger, share exchange, asset acquisition, share purchase, recapitalization, reorganization or other similar business combination with one or more businesses or entities. The Company was not limited to a particular industry or geographic region for purposes of consummating a business combination. Prior to consummating the Business Combination, the Company had neither engaged in any operations nor generated any revenues. The Company’s management had broad discretion with respect to the specific application of the net proceeds of its initial public offering of units (the “Initial Public Offering”), although substantially all of the net proceeds of the Initial Public Offering were intended to be generally applied toward completing a business combination. Sponsor and Financing The Company’s sponsor is Motion Acquisition LLC, a Delaware limited liability company (the “Sponsor”). The registration statement for the Company’s Initial Public Offering was declared effective on October 14, 2020. On October 19, 2020, the Company consummated its Initial Public Offering of 11,500,000 units (the “Units” and, with respect to the Class A common stock included in the Units, the “Public Shares” and with respect to the warrants included in the Units, the “Public Warrants”) at $10.00 per Unit, generating gross proceeds of $115.0 million, and incurring offering costs of approximately $6.7 million, inclusive of $4.0 million in deferred underwriting commissions (Note 3). Simultaneously with the closing of the Initial Public Offering, the Company consummated the private placement (“Private Placement”) of 2,533,333 warrants (each, a “Private Placement Warrant” and collectively, the “Private Placement Warrants”) at a price of $1.50 per Private Placement Warrant in a private placement to the Sponsor, generating gross proceeds of $3.8 million (Note 4). Trust Account Upon the closing of the Initial Public Offering and the Private Placement, $115.0 million ($10.00 per Unit) of the net proceeds of the sale of the Units in the Initial Public Offering and Private Placement Warrants in the Private Placement were placed in a trust account (“Trust Account”) located in the United States with Continental Stock Transfer & Trust Company acting as trustee. The proceeds held in the Trust Account were invested only in U.S. “government securities,” within the meaning set forth in Section 2(a)(16) of the Investment Company Act, with a maturity of 185 days or less, or in money market funds meeting certain conditions under the Investment Company Act, which invest only in direct U.S. government treasury obligations, as determined by the Company, until the earlier of: (i) the completion of a business combination and (ii) the distribution of the Trust Account as described below. Pursuant to stock exchange listing rules, the Company was required to complete an initial business combination with one or more target businesses that together have an aggregate fair market value of at least 80% of the assets held in the Trust Account (as defined below) (excluding the deferred underwriting commissions and taxes payable on the income earned on the Trust Account) at the time of the agreement to enter into the initial business combination. However, the Company could only complete a business combination if the post-transaction company owned or acquired 50% or more of the outstanding voting securities of the target or otherwise acquired a controlling interest in the target business sufficient for it not to be required to register as an investment company under the Investment Company Act of 1940, as amended (the “Investment Company Act”). The Company’s amended and restated certificate of incorporation provided that, other than the withdrawal of interest earned on the funds that may be released to the Company to pay taxes, none of the funds held in the Trust Account would be released until the earliest of: (i) the completion of the business combination; (ii) the redemption of any of Public Shares to its holders (the “Public Stockholders”) properly tendered in connection with a stockholder vote to amend certain provisions of the Company’s amended and restated certificate of incorporation prior to an initial business combination and (iii) the redemption of 100% of the Public Shares if the Company did not complete a business combination within 24 months from the closing of the Initial Public Offering (such 24 month period, the “Combination Period”). Liquidity and Capital Resources The accompanying unaudited condensed consolidated financial statements were prepared assuming the Company would continue as a going concern, which contemplates, among other things, the realization of assets and satisfaction of liabilities in the normal course of business. As of September 30, 2021, the Company had approximately $59,000 of cash in its operating account and approximately $47,000 of negative working capital. From inception on August 11, 2020 through the time of the Company’s Initial Public Offering on October 19, 2020, the Company’s liquidity needs were satisfied through a payment of $25,000 from the Company’s Chief Executive Officer to fund certain offering costs in exchange for the issuance of the Founder Shares (as defined below) to the Sponsor, and advances to the Company from the Sponsor of approximately $71,000 under a related party note payable (the “Note Payable”) (see Note 4) to pay for other offering costs in connection with the Initial Public Offering. Subsequent to October 19, 2020 through September 30, 2021, the liquidity needs have been satisfied from the net proceeds of the consummation of the Private Placement not held in the Trust Account. The Company fully repaid the Note Payable on October 19, 2020. In addition, in order to finance transaction costs in connection with a business combination, the Company’s officers, directors and initial stockholders could have provided the Company Working Capital Loans (as defined in Note 4), although they were not required to do so. At September 30, 2021 and as of the closing of the Business Combination, there were no Working Capital Loans outstanding.
Ambulnz, Inc. [Member]
Description of Organization and Business Operations [Line Items]
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS		1. Organization The Business Ambulnz, LLC was originally formed in Delaware on June 17, 2015, as a limited liability company. On November 1, 2017, with an effective date of January 1, 2017, Ambulnz converted its legal structure from a limited liability company to a C-corporation and changed its name to Ambulnz, Inc. (“Ambulnz”). Ambulnz is the sole owner of Ambulnz Holdings, LLC (“Holdings”) which was formed in the state of Delaware on August 5, 2015, as a limited liability company. Holdings is the owner of multiple operating entities incorporated in various states in the United States as well as within England and Wales, United Kingdom. Ambulnz, Inc. and Subsidiaries (collectively, the “Company”) is a healthcare transportation and Mobile Health services company (“Mobile Health”) that uses proprietary dispatch and communication technology to provide quality healthcare transportation and healthcare services in major metropolitan cities in the United States and the United Kingdom. Mobile Health performs in-person care directly to patients in the comfort of their homes, workplaces and other non-traditional locations. On March 8, 2021, Motion Acquisition Corp., (“Motion”), entered into a Merger Agreement (“Merger Agreement”) by and among Motion, Motion Merger Sub Corp. and a wholly owned subsidiary of Motion (“Merger Sub”), and Ambulnz, Inc. (“Ambulnz”). Pursuant to the Merger Agreement, the parties will enter into a business combination transaction by which Merger Sub will merge with and into the Ambulnz (“Merger”), with Ambulnz being the surviving entity of the Merger and becoming a wholly-owned subsidiary of Motion. Concurrent with the consummation of the Merger, (i) each option and warrant of Ambulnz that is outstanding and unexercised (“Convertible Securities”) immediately prior to the effective time of the Merger (“Effective Time”) will be assumed by Motion and will represent the right to acquire an adjusted number of shares of Motion Common Stock at an adjusted exercise price, (ii) the outstanding shares of preferred stock of Ambulnz issued and outstanding immediately prior to the Effective Time will be converted into shares of Class A common stock of Ambulnz, in each case, pursuant to the terms of the Merger Agreement. The Company’s Equity, on a fully diluted basis, will be converted into 83.6 million shares of Class A common stock of Motion (excluding 5.0 million additional shares subject to earnout provisions) at a price of $10.00 per share (the “Transaction Shares”).	1. Organization The Business Ambulnz, LLC was originally formed in Delaware on June 17, 2015, as a limited liability company. On November 1, 2017, with an effective date of January 1, 2017, Ambulnz converted its legal structure from a limited liability company to a C-corporation and changed its name to Ambulnz, Inc. (“Ambulnz”). Ambulnz is the sole owner of Ambulnz Holdings, LLC (“Holdings”) which was formed in the state of Delaware on August 5, 2015, as a limited liability company. Holdings is the owner of multiple operating entities incorporated in various states in the United States as well as within England and Wales, United Kingdom. Ambulnz, Inc. and Subsidiaries (collectively, the “Company”) is a healthcare transportation and Mobile Health services company (“Mobile Health”) that uses proprietary dispatch and communication technology to provide quality healthcare transportation and healthcare services in major metropolitan cities in the United States and the United Kingdom. Mobile Health performs in-person care directly to patients in the comfort of their homes, workplaces and other non-traditional locations.

Leases (Details) - Schedule of weighted average remaining lease term and the weighted average discount rate - Ambulnz, Inc. [Member]	Dec. 31, 2020
Leases (Details) - Schedule of weighted average remaining lease term and the weighted average discount rate [Line Items]
Weighted average remaining lease term (in years) – operating leases	4 years 3 months 29 days
Weighted average discount rate – operating leases	6.15%
Weighted average remaining lease term (in years) – finance leases	3 years 1 month 24 days
Weighted average discount rate – finance leases	5.67%

Summary of Significant Accounting Policies

5 Months Ended

9 Months Ended

12 Months Ended

Dec. 31, 2020

Sep. 30, 2021

Dec. 31, 2020

Summary of Significant Accounting Policies [Line Items]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of presentation

Use of Estimates

Emerging Growth Company

Cash and Cash Equivalents

Concentration of Credit Risk

Warrant Liabilities

Class A Common Stock Subject to Possible Redemption

Offering Costs Associated with the Initial Public Offering

Fair Value of Financial Instruments

Income Taxes

Net Income (Loss) Per Common Share

The following table reflects presents a reconciliation of the numerator and denominator used to compute basic and diluted net loss per share for each class of common stock:

	For the period from August 11, 2020 (inception) through December 31, 2020
	Class A			Class B
Basic and diluted net loss per common share:
Numerator:
Allocation of net loss	$	(2,841,640	)	$	(1,381,893	)

Denominator:
Basic and diluted weighted average common shares outstanding		5,911,972			2,875,000
Basic and diluted net loss per common share	$	(0.48	)	$	(0.48	)

Recent Accounting Pronouncements

Management does not believe that any recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s financial statements.

Note 2 — Basis of Presentation and Significant Accounting Policies

Basis of Presentation

Restatement of Previously Issued Financial Statements

The impact of the restatement on the financial statements for the Affected Quarterly Periods is presented below.

The table below presents the effect of the financial statement adjustments related to the restatement discussed above of the Company’s previously reported balance sheet as of March 31, 2021:

	As Previously Reported			Adjustments			As Restated
Balance sheet as of March 31, 2021 (unaudited)
Total assets	$	115,725,964			—		$	115,725,964
Total liabilities	$	10,894,008			—		$	10,894,008
Class A common stock subject to possible redemption		99,831,950			15,168,050			115,000,000
Preferred stock		—			—			—
Class A common stock		152			(152	)		—
Class B common stock		288			—			288
Additional paid-in capital		7,233,231			(7,233,231	)		—
Accumulated deficit		(2,233,665	)		(7,934,667	)		(10,168,332	)
Total stockholders’ equity (deficit)	$	5,000,006		$	(15,168,050	)	$	(10,168,044	)
Total Liabilities, Class A Common Stock Subject to Possible Redemption and Stockholders’ Equity (Deficit)	$	115,725,964		$	—		$	115,725,964

Three Months Ended March 31, 2021 (Unaudited)

	As Previously Reported		Adjustments			As Restated
Supplemental Disclosure of Noncash Financing Activities:
Change in value of Class A common stock subject to possible redemption	$	1,989,870	$	(1,989,870	)	$	—

The table below presents the effect of the financial statement adjustments related to the restatement discussed above of the Company’s previously reported balance sheet as of June 30, 2021:

	As Previously Reported			Adjustments			As Restated
Balance sheet as of June 30, 2021 (unaudited)
Total assets	$	115,464,516			—		$	115,464,516
Total liabilities	$	13,675,127			—		$	13,675,127
Class A common stock subject to possible redemption		96,789,380			18,210,620			115,000,000
Preferred stock		—			—			—
Class A common stock		182			(182	)		—
Class B common stock		288			—			288
Additional paid-in capital		10,275,771			(10,275,771	)		—
Accumulated deficit		(5,276,232	)		(7,934,667	)		(13,210,899	)
Total stockholders’ equity (deficit)	$	5,000,009		$	(18,210,620	)	$	(13,210,611	)
Total Liabilities, Class A Common Stock Subject to Possible Redemption and Stockholders’ Equity (Deficit)	$	115,464,516		$	—		$	115,464,516

Six Months ended June 30, 2021 (Unaudited)

	As Previously Reported			Adjustments		As Restated
Supplemental Disclosure of Noncash Financing Activities:
Change in value of Class A common stock subject to possible redemption	$	(1,052,700	)	$	1,052,700	$	—

The impact to the reported amounts of weighted average shares outstanding and basic and diluted net income (loss) per common share is presented below for the Affected Periods:

	Net Income Per Share
	As Reported		Adjustment			As Restated
Three Months Ended March 31, 2021 (Unaudited)
Net income	$	1,989,868	$	—		$	1,989,868
Weighted average shares outstanding – Class A common stock		11,500,000		—			11,500,000
Basic and diluted net income per share – Class A common stock	$	0.00	$	0.14		$	0.14
Weighted average shares outstanding – Class B common stock		2,875,000		—			2,875,000
Basic and diluted net income per share – Class B common stock	$	0.69	$	(0.55	)	$	0.14

	Net Loss Per Share
	As Reported			Adjustment			As Restated
Three Months Ended June 30, 2021 (Unaudited)
Net loss	$	(3,042,567	)	$	—		$	(3,042,567	)
Weighted average shares outstanding – Class A common stock		11,500,000			—			11,500,000
Basic and diluted net loss per share – Class A common stock	$	0.00		$	(0.21	)	$	(0.21	)
Weighted average shares outstanding – Class B common stock		2,875,000			—			2,875,000
Basic and diluted net loss per share – Class B common stock	$	(1.06	)	$	0.85		$	(0.21	)

	Net Loss Per Share
	As Reported			Adjustment			As Restated
Six Months Ended June 30, 2021 (Unaudited)
Net loss	$	(1,052,699	)	$	—		$	(1,052,699	)
Weighted average shares outstanding – Class A common stock		11,500,000			—			11,500,000
Basic and diluted net loss per share – Class A common stock	$	0.00		$	(0.07	)	$	(0.07	)
Weighted average shares outstanding – Class B common stock		2,875,000			—			2,875,000
Basic and diluted net loss per share – Class B common stock	$	(0.37	)	$	0.30		$	(0.07	)

Use of Estimates

Concentration of Credit Risk

Principles of Consolidation

Investments Held in the Trust Account

Derivative Warrant Liabilities

Fair Value of Financial Instruments

unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers consist of:

• Level 1, defined as observable inputs such as quoted prices (unadjusted) for identical instruments in active markets;

Offering Costs Associated with the Initial Public Offering

Class A Common Stock Subject to Possible Redemption

Income Taxes

Net Income (Loss) Per Share of Common Stock

The following table reflects the calculation of basic and diluted net income (loss) per common share with net income (loss) allocated pro rata between the two classes of common shares as follows:

	For the Three Months Ended September 30, 2021				For the Nine Months Ended September 30, 2021						For the Period from August 11 (Inception) to September 30, 2020
	For the Three Months Ended September 30, 2021				For the Nine Months Ended September 30, 2021
	Class A		Class B		Class A			Class B			Class B
Basic and diluted net income (loss) per common share:
Numerator:
Allocation of net income (loss)	$	479,385	$	65,102	$	(420,345	)	$	(87,867	)	$	(2,065	)
Denominator:
Basic and diluted weighted average common shares outstanding		27,600,000		3,066,666		26,184,615			3,046,153
Basic and diluted net income (loss) per common share	$	0.04	$	0.04	$	(0.04	)	$	(0.04	)	$	—

Recent Accounting Pronouncements

Summary of Significant Accounting Policies [Line Items]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

2. Summary of Significant Accounting Policies

Basis of Presentation

Principles of Consolidation

Foreign Currency

Use of Estimates

Concentration of Credit Risk and Off-Balance Sheet Risk

Major Customer

Major Vendor

Cash and Cash Equivalents

Restricted Cash

Fair Value of Financial Instruments

The accounting guidance classifies fair value measurements in one of the following three categories for disclosure purposes:

Level 1: Quoted prices in active markets for identical assets or liabilities.

Level 2: Inputs other than Level 1 prices for similar assets or liabilities that are directly or indirectly observable in the marketplace.

Accounts Receivable

Property and Equipment

Asset Category		Estimated Useful Lives
Buildings		39 years
Office equipment and furniture		3 years
Vehicles		5-8 years
Medical equipment		5 years
Leasehold improvements		Shorter of useful life of asset or lease term

Expenditures for repairs and maintenance are charged to expense as incurred. Expenditures that improve an asset or extend its estimated useful life are capitalized.

Software Development Costs

Business Combinations

Impairment of Long-Lived Assets

Goodwill and Indefinite-Lived Intangible Assets

Line of Credit

The Costs associated with the line of credit are deferred and recognized over the term of the Line of Credit as interest expense.

Derivative Financial Instruments

Related Party Transactions

Revenue Recognition

On January 1, 2019, the Company adopted ASU 2014-09, Revenue from Contracts with Customers (“ASC 606”), as amended.

Nature of Our Services

Revenue is primarily derived from:

In the following table, revenue is disaggregated by as follows:

	Three Months Ended September 30,				Nine Months Ended September 30,
	2021		2020		2021		2020
Primary Geographical Markets
United States	$	83,286,509	$	25,345,926	$	190,595,217	$	58,916,146
United Kingdom		2,552,479		1,590,687		6,799,162		3,934,287
Total revenue	$	85,838,988	$	26,936,613	$	197,394,379	$	62,850,433

Major Segments/Service Lines
Core Transportation Services	$	17,916,162	$	15,242,251	$	65,657,141	$	47,577,542
Mobile Health		67,922,826		11,694,362		131,737,238		15,272,891
Total revenue	$	85,838,988	$	26,936,613	$	197,394,379	$	62,850,433

Stock Based Compensation

Loss per Share

Leases

Income Taxes

Recently Issued Accounting Standards Not Yet Adopted

2. Summary of Significant Accounting Policies

Basis of Presentation

Principles of Consolidation

Foreign Currency

Use of Estimates

The preparation of financial statements requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and expenses and the disclosure of contingent assets and liabilities in its financial statements and the reported amounts of expenses during the reporting period. The most significant estimates in the Company’s financial statements relate to revenue recognition related to the allowance for doubtful accounts, stock options and stock-based compensation, calculations related to the incremental borrowing rate for the Company’s lease agreements, estimates related to ongoing lease terms, software development costs, impairment of long-lived assets, goodwill and indefinite-live intangible assets, business combinations, income taxes, and deferred income tax. These estimates and assumptions are based on current facts, historical experience and various other factors believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the recording of expenses that are not readily apparent from other sources.

Concentration of Credit Risk and Off-Balance Sheet Risk

The Company is potentially subject to concentration of credit risk with respect to its cash, cash equivalents and restricted cash, which the Company attempts to minimize by maintaining cash, cash equivalents and restricted cash with institutions of sound financial quality. At times, cash balances may exceed limits federally insured by the Federal Deposit Insurance Corporation. The Company believes it is not exposed to significant credit risk due to the financial strength of the depository institutions in which the funds are held. The Company has no financial instruments with off-balance sheet risk of loss.

Cash and Cash Equivalents

Cash and cash equivalents include all highly liquid investments with an original maturity of three months or less. The Company maintains its cash and cash equivalents with financial institutions in the United States. The accounts at financial institutions in the United States are insured by the Federal Deposit Insurance Corporation (“FDIC”) and are in excess of FDIC limits. The Company had cash balances of approximately $323,000 and $221,000 with foreign financial institutions at December 31, 2020 and 2019, respectively.

Restricted Cash

Fair Value of Financial Instruments

The accounting guidance classifies fair value measurements in one of the following three categories for disclosure purposes:

		Level 1:		Quoted prices in active markets for identical assets or liabilities.
		Level 2:		Inputs other than Level 1 prices for similar assets or liabilities that are directly or indirectly observable in the marketplace.
		Level 3:		Unobservable inputs which are supported by little or no market activity and values determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant judgment or estimation.

Accounts Receivable

Property and Equipment

Asset Category		Estimated Useful Lives
Buildings		39 years
Office equipment and furniture		3 years
Vehicles		5 – 8 years
Medical equipment		5 years
Leasehold improvements		Shorter of useful life of asset or lease term

Expenditures for repairs and maintenance are charged to expense as incurred. Expenditures that improve an asset or extend its estimated useful life are capitalized.

Software Development Costs

Business Combinations

The Company accounts for its business combinations under the provisions of ASC 805-10, Business Combinations (“ASC 805-10”), which requires that the purchase method of accounting be used for all business combinations. Assets acquired and liabilities assumed, including non-controlling interests, are recorded at the date of acquisition at their respective fair values. ASC 805-10 also specifies criteria that intangible assets acquired in a business combination must meet to be recognized and reported apart from goodwill.

The estimated fair value of net assets to be acquired, including the allocation of the fair value to identifiable assets and liabilities, is determined using established valuation techniques. Management uses assumptions on the basis of historical knowledge of the business and projected financial information of the target. These assumptions may vary based on future events, perceptions of different market participants and other factors outside the control of Management, and such variations may be significant to estimated values.

Impairment of Long-Lived Assets

The Company evaluates the recoverability of the recorded amount of long-lived assets, primarily property and equipment and finite-lived intangible assets, whenever events or changes in circumstance indicate that the recorded amount of an asset may not be fully recoverable. An impairment is assessed when the undiscounted expected future cash flows derived from an asset are less than its carrying amount. If an asset is determined to be impaired, the impairment to be recognized is measured as the amount by which the carrying amount of the asset exceeds its fair value. Assets targeted for disposal are reported at the lower of the carrying amount or fair value less cost to sell. For the years ended December 31, 2020 and 2019, management determined that there was no impairment loss required to be recognized for the carrying value of long-lived assets.

Goodwill and Indefinite Lived Intangible Assets

Any excess in carrying value over the estimated fair value is recorded as impairment loss and charged to the results of operations in the period such determination is made. For the years ended December 31, 2020 and 2019, management determined that there was no impairment loss required to be recognized in the carrying value of goodwill or other intangible assets. The Company selected December 31 as its annual testing date.

Derivative Financial Instruments

Related Party Transactions

Related party transactions are recorded within operating expenses in the Company’s statement of operations. For details regarding the related party transactions that occurred during the years ended December 31, 2020 and 2019, refer to Note 15.

Revenue Recognition

On January 1, 2019, the Company adopted ASU 2014-09, Revenue from Contracts with Customers (ASC 606), as amended.

All transaction prices are fixed and determinable which includes a fixed base rate, fixed mileage rate and an evaluation of historical collections by each payer.

Nature of Our Services

Revenue is primarily derived from:

i. Transportation Services: These services encompass both emergency response and non-emergency transport services. Non-emergency transport services include ambulance transports and wheelchair transports Net revenue from transportation services is derived from the transportation of patients based on billings to third party payors and healthcare facilities.

As the performance associated with such services is known and quantifiable at the end of a period in which the services occurred (i.e., monthly or quarterly), revenues are typically recognized in the respective period performed. The typical billing cycle for Transportation Services and Mobile Health services is same day to 5 days with payments due generally within 30 days. For Transportation Services, the Company estimates the amount of revenues unbilled at month end and recognizes such amounts as revenue, based on available data and customer history. The Company’s Transportation Services and Mobile Health services each represent a single performance obligation. Therefore, allocation is not necessary as the transaction price (fees) for the services provided is standard and explicitly stated in the contractual fee schedule and/or invoice. The Company monitors and evaluate all contracts on a case-by-case basis to determine if multiple performance obligations are present in a contractual arrangement.

Disaggregation of revenue

In the following table, revenue is disaggregated by as follows:

	For the Years Ended December 31,
	2020		2019
Primary Geographical Markets
United States	$	88,362,445	$	45,931,306
United Kingdom		5,728,213		2,367,806
Total revenue	$	94,090,658	$	48,299,112

Major Segments/Service Lines
Transportation Services	$	63,188,855	$	46,424,896
Mobile Health		30,901,803		1,874,216
Total revenue	$	94,090,658	$	48,299,112

Stock-Based Compensation

Loss per Share

Leases

Advertising Costs

Advertising costs are expensed during the period in which it is incurred and amounted to approximately $740,234 and $1,125,799 for the years ended December 31, 2020 and 2019, respectively.

Income Taxes

Recently Adopted Accounting Pronouncements

Recently Issued Accounting Standards Not Yet Adopted

Income Taxes (Details) - Schedule of net deferred tax assets	Dec. 31, 2020 USD ($)
Deferred tax asset
Net operating loss carryforward	$ 12,204
Startup/organizational costs	19,009
Total deferred tax assets	31,213
Valuation allowance	(31,213)
Deferred tax assets, net of allowance

Income Taxes (Details) - Schedule of reconciliation of the statutory U.S. federal income tax rate - Ambulnz, Inc. [Member]	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Taxes (Details) - Schedule of reconciliation of the statutory U.S. federal income tax rate [Line Items]
Statutory federal income tax benefit	21.00%	21.00%
Permanent items	0.44%	0.44%
State taxes, net of federal tax benefit	8.02%	7.88%
Change in valuation allowance	(28.36%)	(29.12%)
Effective tax rate	1.10%	0.20%

Income Taxes (Details) - Ambulnz, Inc. [Member] - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2017
Income Taxes (Details) [Line Items]
Federal net operating loss					$ 76,768,898	$ 61,648,751
Foreign net operating loss carryforward					41,515	555,273
State net operating loss					99,360,503	77,709,632
Carry Forward Infinitely							$ 65,112,302
Federal net operating loss carryforwards							$ 11,656,596
Deferred tax assets					22,040,019	18,029,312
Total valuation allowance					$ 4,010,707	7,768,414
Total penalties description					The Company accrued total penalties and interest of $0 during the years ended December 31, 2020, and 2019 and in total, as of December 31, 2020 and 2019 has recognized penalties and interest of $0.
Income tax expense(benefit)			$ 613	$ 3,518
Income tax expense(benefit)	$ 3,518	$ 604,608	$ 613,531	$ 3,518	$ 117,443	$ 47,032

Intangibles

9 Months Ended

12 Months Ended

Sep. 30, 2021

Dec. 31, 2020

Intangibles [Line Items]

Intangibles

6. Intangibles

Intangible assets consist of the following as of September 30, 2021 and December 31, 2020:

	September 30, 2021
	Estimated Useful Life (Years)	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount
Patents	15 years	$	37,530	$	(5,605	)	$	31,925
Computer software	5 years		294,147		(204,874	)		89,273
Operating licenses	Indefinite		8,375,514		—			8,375,514
Internally developed software	4-5 years		5,747,473		(3,431,103	)		2,316,370
		$	14,454,664	$	(3,641,582	)	$	10,813,082

	December 31, 2020
	Estimated Useful Life (Years)	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount
Patents	15 years	$	23,382	$	(4,107	)	$	19,275
Computer software	5 years		294,148		(161,332	)		132,816
Operating licenses	Indefinite		8,375,514		—			8,375,514
Internally developed software	4-5 years		4,189,662		(2,043,161	)		2,146,501
		$	12,882,706	$	(2,208,600	)	$	10,674,106

The Company recorded amortization expense of $1,432,983 and $1,087,456 for the nine months ended September 30, 2021 and 2020, respectively.

The Company recorded amortization expense of $552,999 and $362,434 for the three months ended September 30, 2021 and 2020, respectively.

Future amortization expense at September 30, 2021 for the next five years and in the aggregate are as follows:

	Amortization Expense
2021, remaining	$	308,075
2022		1,206,873
2023		641,265
2024		151,934
2025		108,141
Thereafter		21,280
Total	$	2,437,568

6. Intangibles

Intangible assets consist of the following as of December 31, 2020 and 2019:

	December 31, 2020
	Estimated Useful Life (Years)	Gross Carrying Amount		Additions		Accumulated Amortization			Net Carrying Amount
Patents	15 years	$	17,197	$	6,185	$	(4,107	)	$	19,275
Computer software	5 years		279,249		14,899		(161,332	)		132,816
Operating licenses	Indefinite		8,175,514		200,000		—			8,375,514
Internally developed software	4 – 5 years		2,256,001		1,933,661		(2,043,161	)		2,146,501
		$	10,727,961	$	2,154,745	$	(2,208,600	)	$	10,674,106

	December 31, 2019
	Estimated Useful Life (Years)	Gross Carrying Amount		Additions		Accumulated Amortization			Net Carrying Amount
Patents	15 years	$	9,630	$	7,567	$	(2,783	)	$	14,414
Computer software	5 years		258,901		20,348		(103,120	)		176,129
Operating licenses	Indefinite		7,462,210		713,304		—			8,175,514
Internally developed software	4 – 5 years		645,112		1,610,889		(651,482	)		1,604,519
		$	8,375,853	$	2,352,108	$	(757,385	)	$	9,970,576

The Company recorded amortization expense of $1,451,214 and $640,086 for the years ended December 31, 2020 and 2019, respectively. The Company capitalized software development costs for internal use purposes of approximately $1,933,661 and $1,610,889 during the years ended December 31, 2020 and 2019, respectively.

Future amortization expense at December 31, 2020 for the next five years and in the aggregate are as follows:

Years ending December 31,	Amortization Expense
2021		899,762
2022		889,158
2023		438,741
2024		50,275
Thereafter		20,656
Total	$	2,298,592

Income Taxes

5 Months Ended

9 Months Ended

12 Months Ended

Dec. 31, 2020

Sep. 30, 2021

Dec. 31, 2020

Income Taxes [Line Items]

INCOME TAXES

NOTE 11. INCOME TAXES

The income tax provision (benefit) for the year ended December 31, 2020 consists of the following:

Current
Federal	$	(12,204	)
State		—
Deferred
Federal		(19,009	)
State		—
Change in valuation allowance		31,213
Income tax provision (benefit)	$	—

The Company’s net deferred tax assets are as follows:

Deferred tax asset
Net operating loss carryforward	$	12,204
Startup/organizational costs		19,009
Total deferred tax assets		31,213
Valuation allowance		(31,213	)
Deferred tax assets, net of allowance	$	—

In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which temporary differences representing net future deductible amounts become deductible. Management considers the scheduled reversal of deferred tax assets, projected future taxable income and tax planning strategies in making this assessment. After consideration of all of the information available, management believes that significant uncertainty exists with respect to future realization of the deferred tax assets and has therefore established a full valuation allowance as of December 31, 2020.

A reconciliation of the statutory income tax rate to the Company’s effective tax rate for the period from August 11, 2020 (inception) to December 31, 2020 is as follows:

Tax benefit at statutory federal income tax rate	(21.0	)%
Permanent book/tax difference	20.3	%
Valuation allowance	0.7	%
Income tax provision (benefit)	0.0	%

Income Taxes [Line Items]

INCOME TAXES

16. Income Taxes

As a result of the Company’s history of net operating losses (“NOL”), the Company had historically provided for a full valuation allowance against its deferred tax assets for assets that are not more-likely-than-not to be realized. The Company’s income tax expense/(benefit) for the nine months ended September 30, 2021 and 2020 was $613,531and $3,518 respectively, was for state income taxes. The Company’s income tax expense/(benefit) for the three months ended September 30, 2021 and 2020 was $604,608 and $3,518 respectively, was for state income taxes.

16. Income Taxes

A reconciliation of the statutory U.S. federal income tax rate to the Company’s effective tax rate consist of the following:

	For the Years Ended December 31,
	2020		2019
Statutory federal income tax benefit	21	%	21	%
Permanent items	0.44	%	0.44	%
State taxes, net of federal tax benefit	8.02	%	7.88	%
Change in valuation allowance	(28.36	)%	(29.12	)%

Effective tax rate	1.1	%	0.2	%

The components of income tax provision (benefit) are as follows:

	As of December 31,
	2020		2019
Current:
Federal	$	—	$	—
State and local		167,443		47,032
Foreign		—		—
	$	167,443	$	47,032
Deferred:
Federal	$	—	$	—
State and local		—		—
Foreign		—		—
		—		—

Total income tax expense (benefit)	$	167,443	$	47,032

Deferred income taxes reflect the net tax effects of temporary differences between the carrying value of assets and liabilities for financial reporting purposes and amounts used for income tax purposes. The temporary differences that give rise to deferred tax assets and liabilities are as follows:

	As of December 31,
	2020			2019
Deferred tax assets (liabilities):
Net operating loss carryforwards	$	21,936,556		$	17,573,981
Allowance for doubtful accounts		2,323,541			1,687,471
Amortization		(533,178	)		(426,414	)
Prepaid expenses		(207,162	)		(291,341	)
Property and equipment		(1,447,130	)		(748,372	)
Research and development expense		(622,980	)		(463,316	)
Other		581,654			580,695
Net deferred tax assets		22,031,301			17,912,704
Valuation allowance		(22,031,301	)		(17,912,704	)
Deferred tax assets, net of allowance	$	—		$	—

The Company has determined, based upon available evidence, that it is more likely than not that all of the net deferred tax asset will not be realized and, accordingly, has provided a full valuation allowance against its net deferred tax asset. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income, net operating loss carryback potential, and tax planning strategies in making these assessments.

As of December 31, 2020, and 2019, the Company had federal net operating loss carryforwards of approximately $76,768,898 and $61,648,751, respectively. As of December 31, 2020, and 2019, the Company had approximately $41,515 and $555,273 of foreign net operating loss carryforwards, respectively. As of December 31, 2020 and 2019, the Company had state net operating loss carryforward of approximately $99,360,503 and $77,709,632, respectively. The federal net operating loss carryforwards generated after December 31, 2017 of $65,112,302 carry forward infinitely, while the remaining federal net operating loss carryforwards of $ 11,656,596 million began to expire in 2037. State and foreign net operating loss carryforwards generated in the tax years from 2017 to 2020 will begin to expire, if not utilized, by 2039. Utilization of the net operating loss carryforwards may be subject to an annual limitation according to Section 382 of the Internal Revenue Code of 1986 as amended, and similar provisions.

The difference between the statutory income taxes on the Company’s pre-tax loss and the Company’s effective income tax rate during the years ended December 31, 2020, and 2019 is primarily due to a recorded valuation allowance. The valuation allowance for deferred tax assets as of December 31, 2020, and 2019 was $22,040,019 and $18,029,312, respectively. The net change in the total valuation allowance for the years ended December 31, 2020, and 2019 was an increase of $4,010,707 and $7,768,414, respectively.

In assessing the realizability of the deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future table income during the periods in which those temporary differences become deductible. Management considers the scheduled reversals of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment.

The Company recognizes interest accrued to unrecognized tax benefits and penalties as income tax expense. The Company accrued total penalties and interest of $0 during the years ended December 31, 2020, and 2019 and in total, as of December 31, 2020 and 2019 has recognized penalties and interest of $0.

The Company files tax returns as prescribed by the tax laws of the jurisdictions in which they operate. In the normal course of business, the Company is subject to examination by federal and foreign jurisdictions where applicable based on the statute of limitations that apply in each jurisdiction. As of December 31, 2020, open years related to all jurisdictions are 2019, 2018, 2017, 2016 and 2015.

The Company has no open tax audits with any taxing authority as of December 31, 2020.

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 21
-URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32857-109319

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-URI http://asc.fasb.org/extlink&oid=122134291&loc=d3e330215-122817

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 17
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32809-109319

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.5.Q1)
-URI http://asc.fasb.org/extlink&oid=122134291&loc=d3e330036-122817

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 14
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Leases (Details) - Schedule of weighted average remaining lease term and the weighted average discount rate - Ambulnz, Inc. [Member]	Dec. 31, 2020
Operating Lease Member
Leases (Details) - Schedule of weighted average remaining lease term and the weighted average discount rate [Line Items]
Weighted average remaining lease term (in years) – operating leases	4 years 3 months 14 days
Weighted average discount rate – operating leases	6.00%
Finance Lease Member
Leases (Details) - Schedule of weighted average remaining lease term and the weighted average discount rate [Line Items]
Weighted average remaining lease term (in years) – finance leases	3 years 8 months 4 days
Weighted average discount rate – finance leases	6.00%

Acquisition of Businesses and Asset Acquisitions (Details) - Schedule of allocated based on the receipt of a valuation report - Ambulnz, Inc. [Member] - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Consideration:
Cash consideration	$ 465,000	$ 465,000
Contingent consideration – collection of accounts receivable	372,168	372,168
Total consideration	837,168	837,168
Recognized amounts of identifiable assets acquired and liabilities assumed
Accounts receivable	744,336	744,336
Other current assets	3,427	3,427
Property, plant and equipment	372,800	372,800
Intangible assets	200,000	200,000
Total identifiable assets acquired	1,320,563	1,320,563
Notes payable	372,921	372,921
Accounts receivable collections payable	372,168	372,168
Accounts payable and accrued expenses	41,423	41,423
Total liabilities assumed	786,512	786,512
Goodwill	303,117	303,117
Total purchase price	$ 837,168	$ 837,168

Fair Value Measurements

5 Months Ended

9 Months Ended

Dec. 31, 2020

Sep. 30, 2021

Fair Value Disclosures [Abstract]

FAIR VALUE MEASUREMENTS

NOTE 10. FAIR VALUE MEASUREMENTS

The Company classifies its U.S. Treasury and equivalent securities as held-to-maturity in accordance with ASC 320 “Investments — Debt and Equity Securities.” Held-to-maturity securities are those securities which the Company has the ability and intent to hold until maturity. Held-to-maturity treasury securities are recorded at amortized cost on the accompanying balance sheet and adjusted for the amortization or accretion of premiums or discounts.

At December 31, 2020, assets held in the Trust Account were comprised of $743 in cash and $115,019,335 in U.S. Treasury Bills. During the period ended December 31, 2020, the Company did not withdraw any interest income from the Trust Account to pay its franchise taxes and income taxes.

The fair value of the Company’s financial assets and liabilities reflects management’s estimate of amounts that the Company would have received in connection with the sale of the assets or paid in connection with the transfer of the liabilities in an orderly transaction between market participants at the measurement date. In connection with measuring the fair value of its assets and liabilities, the Company seeks to maximize the use of observable inputs (market data

obtained from independent sources) and to minimize the use of unobservable inputs (internal assumptions about how market participants would price assets and liabilities). The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities:

Level 1:		Quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis.
Level 2:		Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active.
Level 3:		Unobservable inputs based on the Company’s assessment of the assumptions that market participants would use in pricing the asset or liability.

The gross holding gains and fair value of held-to-maturity securities at December 31, 2020 are as follows:

Held-To-Maturity Securities		Carrying Value at December 31, 2020 (Amortized Cost)			Gross Unrealized Holding Gain			Fair Value - Quoted Prices in Active Markets (Level 1)
U.S. Treasury Bills (mature on February 18, 2021)		$	115,019,335		$	4,462		$	115,024,797

At December 31, 2020, there were 3,833,333 Public Warrants and 2,533,333 Private Placement Warrants outstanding. The following table presents information about the Company’s warrant liabilities that are measured at fair value on a recurring basis at December 31, 2020 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:

	December 31, 2020		Quoted Prices In Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Other Unobservable Input (Level 3)
Warrant Liabilities – Public Warrants	$	5,443,335	$	—	$	—	$	5,443,335
Warrant Liabilities – Private Warrants	$	3,597,335	$	—	$	—	$	3,597,335

The Company utilized a Monte Carlo simulation model to value the warrants at the initial public offering date (October 19, 2020) and December 31, 2020, with changes in fair value subsequent to October 19, 2020 recognized in the statement of operations. The estimated fair value of the warrant liability was determined using Level 3 inputs. Inherent in a binomial options pricing model are assumptions related to expected share-price volatility, expected life, risk-free interest rate and dividend yield. The Company estimates the volatility of its common stock based on historical volatility that matches the expected remaining life of the warrants. The risk-free interest rate is based on the U.S. Treasury zero-coupon yield curve on the grant date for a maturity similar to the expected remaining life of the warrants. The expected life of the warrants is assumed to be equivalent to their remaining contractual term. The dividend rate is based on the historical rate, which the Company anticipates to remain at zero. However, inherent uncertainties are involved. If factors or assumptions change, the estimated fair values could be materially different.

The aforementioned warrant liabilities are not subject to qualified hedge accounting.

There were no transfers between Levels 1, 2 or 3 during the period from August 11, 2020 (inception) to December 31, 2020.

The following table provides quantitative information regarding Level 3 fair value measurements:

	At October 19, 2020 (Initial Measurement)			As of December 31, 2020
Stock price	$	—		$	10.15
Strike price	$	11.50		$	11.50
Term (in years)		5.0			5.0
Volatility		16.3	%		21.2	%
Risk-free rate		0.34	%		0.34	%
Dividend yield		0.0	%		0.0	%
Probability of completing a Business Combination		70.0	%		70.0	%

The following table presents the changes in the fair value of warrant liabilities:

	Public		Private Placement		Total Warrant Liabilities
Fair value as of August 11, 2020 (inception)	$	—	$	—	$	—
Initial measurement on October 19, 2020		3,105,000		2,052,000		5,157,000
Change in fair value recognized in earnings		2,338,335		1,545,335		3,883,670
Fair value as of December 31, 2020	$	5,443,335	$	3,597,335	$	9,040,670

Level 3 financial liabilities consist of the Public Warrant and Private Placement Warrant liability for which there is no current market for these securities such that the determination of fair value requires significant judgment or estimation. Changes in fair value measurements categorized within Level 3 of the fair value hierarchy are analyzed each period based on changes in estimates or assumptions and recorded as appropriate.

Note 9 — Fair Value Measurements

The following table presents information about the Company’s financial assets and liabilities that are measured at fair value on a recurring basis as of September 30, 2021 and December 31, 2020 by level within the fair value hierarchy:

	Fair Value Measured as of September 30, 2021
	Level 1		Level 2		Level 3		Total
Assets:
Investments held in Trust Account – money market fund holding solely U.S. Treasury Securities	$	115,000,482	$	—	$	—	$	115,000,482
Liabilities:
Public Warrant liabilities	$	5,175,000	$	—	$	—	$	5,175,000
Private Placement Warrant liabilities		—		3,420,000		—		3,420,000
Total Warrant liabilities	$	5,175,000	$	3,420,000	$	—	$	8,595,000

	Fair Value Measured as of December 31, 2020
	Level 1		Level 2		Level 3		Total
Assets:
Investments held in Trust Account – U.S. Treasury Securities	$	115,020,078	$	—	$	—	$	115,020,078
Liabilities:
Public Warrant liabilities	$	—	$	—	$	5,443,335	$	5,443,335
Private Placement Warrant liabilities		—		—		3,597,335		3,597,335
Total Warrant liabilities	$	—	$	—	$	9,040,670	$	9,040,670

The Company utilized a Monte Carlo simulation to estimate the fair value of the Public Warrants and Private Placement Warrants at December 31, 2020, and used the quoted price of the Public Warrants on the Nasdaq Stock Market at September 30, 2021 to estimate the fair value of both the Public Warrants and Private Placement Warrants at that date.

Transfers to/from Levels 1, 2 and 3 are recognized at the end of the reporting period. Effective March 31, 2021, the fair value of the Public Warrant liabilities was reclassified from Level 3 to Level 1, and the fair value of the Private Placement Warrants was reclassified from Level 3 to Level 2.

Level 1 assets include investments in money market funds that invest solely in U.S. Treasury securities. The Company uses inputs such as actual trade data, quoted market prices from dealers or brokers, and other similar sources to determine the fair value of its investments.

The following table presents the changes in the fair value of warrant liabilities measured using Level 3 inputs during the nine months ended September 30, 2021:

	Public Warrants			Private Placement Warrants			Total Warrant Liabilities
Fair value as of December 31, 2020	$	5,443,335		$	3,597,335		$	9,040,670
Transfers to Levels 1 and 2		(5,443,335	)		(3,597,335	)		(9,040,670	)
Fair value as of September 30, 2021	$	0		$	0		$	0

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

Fair Value Measurements (Details) - Schedule of changes in the fair value of warrant liabilities	9 Months Ended
	Sep. 30, 2021 USD ($)
Public Warrants [Member]
Fair Value Measurements (Details) - Schedule of changes in the fair value of warrant liabilities [Line Items]
Fair value as of December 31, 2020	$ 5,443,335
Transfers to Levels 1 and 2	(5,443,335)
Fair value as of September 30, 2021	0
Private Placement Warrants [Member]
Fair Value Measurements (Details) - Schedule of changes in the fair value of warrant liabilities [Line Items]
Fair value as of December 31, 2020	3,597,335
Transfers to Levels 1 and 2	(3,597,335)
Fair value as of September 30, 2021	0
Total Warrant Liabilities [Member]
Fair Value Measurements (Details) - Schedule of changes in the fair value of warrant liabilities [Line Items]
Fair value as of December 31, 2020	9,040,670
Transfers to Levels 1 and 2	(9,040,670)
Fair value as of September 30, 2021	$ 0

Other Income	9 Months Ended	12 Months Ended
Other Income	Sep. 30, 2021	Dec. 31, 2020
Ambulnz, Inc. [Member]
Other Income [Line Items]
Other Income	14. Other Income In 2020, the company recognized Other Income of $300,000 from a legal settlement in the Consolidated Statements of Operations and Comprehensive Loss for the year.	14. Other Income In 2020, the company recognized Other Income of $300,000 from a legal settlement in the Consolidated Statements of Operations and Comprehensive Loss for the year.

Leases (Details) - Ambulnz, Inc. [Member] - USD ($)	1 Months Ended	3 Months Ended			5 Months Ended	9 Months Ended		12 Months Ended
Leases (Details) - Ambulnz, Inc. [Member] - USD ($)	Jan. 19, 2019	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2020	Dec. 31, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Leases (Details) [Line Items]
Expiring Date								2026
Estimated borrowing rate	6.00%
Operating lease expense						$ 1,446,067	$ 1,243,152	$ 1,828,356	$ 1,347,184
Operating lease payment		$ 519,716				1,446,067		1,828,356
Financing lease payments		725,233			$ 2,122,550	1,972,283
Finance lease agreement with liability						9,092,472		7,373,664	8,825,707
Accumulated depreciation		6,291,087	$ 4,181,317		4,181,317	6,291,087		4,181,317	2,054,966
Depreciation		752,313		$ 1,086,373		2,109,770	$ 1,611,312	$ 2,126,351	$ 1,279,090
Operating lease expense		$ 776,164	$ 523,426		$ 1,320,594	$ 1,702,515

Fair Value Measurements (Details) - Schedule of warrant liabilities that are measured at fair value on a recurring basis	Dec. 31, 2020 USD ($)
Warrant Liabilities - Public Warrants [Member]
Fair Value Measurements (Details) - Schedule of warrant liabilities that are measured at fair value on a recurring basis [Line Items]
Warrant Liabilities	$ 5,443,335
Warrant Liabilities - Private Warrants [Member]
Fair Value Measurements (Details) - Schedule of warrant liabilities that are measured at fair value on a recurring basis [Line Items]
Warrant Liabilities	3,597,335
Quoted Prices In Active Markets (Level 1) [Member] \| Warrant Liabilities - Public Warrants [Member]
Fair Value Measurements (Details) - Schedule of warrant liabilities that are measured at fair value on a recurring basis [Line Items]
Warrant Liabilities
Quoted Prices In Active Markets (Level 1) [Member] \| Warrant Liabilities - Private Warrants [Member]
Fair Value Measurements (Details) - Schedule of warrant liabilities that are measured at fair value on a recurring basis [Line Items]
Warrant Liabilities
Significant Other Observable Inputs (Level 2) [Member] \| Warrant Liabilities - Public Warrants [Member]
Fair Value Measurements (Details) - Schedule of warrant liabilities that are measured at fair value on a recurring basis [Line Items]
Warrant Liabilities
Significant Other Observable Inputs (Level 2) [Member] \| Warrant Liabilities - Private Warrants [Member]
Fair Value Measurements (Details) - Schedule of warrant liabilities that are measured at fair value on a recurring basis [Line Items]
Warrant Liabilities
Significant Other Unobservable Inputs (Level 3) [Member] \| Warrant Liabilities - Public Warrants [Member]
Fair Value Measurements (Details) - Schedule of warrant liabilities that are measured at fair value on a recurring basis [Line Items]
Warrant Liabilities	5,443,335
Significant Other Unobservable Inputs (Level 3) [Member] \| Warrant Liabilities - Private Warrants [Member]
Fair Value Measurements (Details) - Schedule of warrant liabilities that are measured at fair value on a recurring basis [Line Items]
Warrant Liabilities	$ 3,597,335

Notes Payable (Details) - Schedule of future minimum annual maturities of notes payable - Maximum [Member] - Ambulnz, Inc. [Member]	Dec. 31, 2020 USD ($)
Notes Payable (Details) - Schedule of future minimum annual maturities of notes payable [Line Items]
2021	$ 664,357
2022	146,065
2023	160,531
2024	287,898
Total maturities	1,258,851
Current portion of notes payable	(664,357)
Long-term portion of notes payable	$ 594,494

Summary of Significant Accounting Policies (Details) - Schedule of revenue disaggregated - Ambulnz, Inc. [Member] - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Primary Geographical Markets [Member]
Summary of Significant Accounting Policies (Details) - Schedule of revenue disaggregated [Line Items]
Total revenue	$ 85,838,988	$ 26,936,613	$ 197,394,379	$ 62,850,433	$ 94,090,658	$ 48,299,112
Major Segments/Service Lines [Member]
Summary of Significant Accounting Policies (Details) - Schedule of revenue disaggregated [Line Items]
Total revenue	85,838,988	26,936,613	197,394,379	62,850,433	94,090,658	48,299,112
Major Segments/Service Lines [Member] \| Core Transportation Services [Member]
Summary of Significant Accounting Policies (Details) - Schedule of revenue disaggregated [Line Items]
Total revenue	17,916,162	15,242,251	65,657,141	47,577,542
Major Segments/Service Lines [Member] \| Mobile Health [Member]
Summary of Significant Accounting Policies (Details) - Schedule of revenue disaggregated [Line Items]
Total revenue	67,922,826	11,694,362	131,737,238	15,272,891
United States [Member] \| Primary Geographical Markets [Member]
Summary of Significant Accounting Policies (Details) - Schedule of revenue disaggregated [Line Items]
Total revenue	83,286,509	25,345,926	190,595,217	58,916,146	88,362,445	45,931,306
United Kingdom [Member] \| Primary Geographical Markets [Member]
Summary of Significant Accounting Policies (Details) - Schedule of revenue disaggregated [Line Items]
Total revenue	$ 2,552,479	$ 1,590,687	$ 6,799,162	$ 3,934,287	$ 5,728,213	$ 2,367,806

Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

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Acquisition of Businesses and Asset Acquisitions (Details) - Ambulnz, Inc [Member]			1 Months Ended		9 Months Ended		12 Months Ended
	Aug. 13, 2019	Jul. 01, 2019 USD ($)	Aug. 19, 2021	Nov. 20, 2020 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2021 GBP (£)	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)
Acquisition of Businesses and Asset Acquisitions (Details) [Line Items]
Cash consideration					$ 37,300,000		$ 323,000	$ 221,000
Restricted stock vest, description					Restricted stock will vest and transfer restrictions shall lapse according to the following schedule: 12.8 shares on February 1, 2022, 13 shares on August 19, 2022, 13 shares on February 1, 2023, 13 shares on August 19, 2023, 13 shares on February 1, 2014, and 13 shares August 19, 2024.	Restricted stock will vest and transfer restrictions shall lapse according to the following schedule: 12.8 shares on February 1, 2022, 13 shares on August 19, 2022, 13 shares on February 1, 2023, 13 shares on August 19, 2023, 13 shares on February 1, 2014, and 13 shares August 19, 2024.
EMS Direct LLC Acquisition [Member]
Acquisition of Businesses and Asset Acquisitions (Details) [Line Items]
Outstanding shares percentage		100.00%
Payable price							315,000
Due to seller								$ 10,173
EMS Direct LLC Acquisition [Member] \| EMS Licenses [Member]
Acquisition of Businesses and Asset Acquisitions (Details) [Line Items]
Payable price							18,900
Reserved pending offset against liabilities							285,000
Century Ambulance Service, Inc. Acquisition [Member]
Acquisition of Businesses and Asset Acquisitions (Details) [Line Items]
Outstanding shares percentage	100.00%
Payable price							400,000
Reserved pending offset against liabilities							200,000
Due to seller							200,000
Paid upon entering into agreement							200,000
SSG UK Specialist Ambulance Service Limited Acquisition [Member]
Acquisition of Businesses and Asset Acquisitions (Details) [Line Items]
Payable price							51,503
Clarion Medical, LLC Acquisition [Member]
Acquisition of Businesses and Asset Acquisitions (Details) [Line Items]
Payable price							300,000
Security deposit							11,920
LJH Ambulance Acquisition [Member]
Acquisition of Businesses and Asset Acquisitions (Details) [Line Items]
Due to seller					$ 837,168		837,168
Cash consideration				$ 465,000
Percentage pay to seller				50.00%
Transaction costs					55,800		55,800
Ambulnz UK Ltd Acquisition [Member]
Acquisition of Businesses and Asset Acquisitions (Details) [Line Items]
Outstanding shares percentage			100.00%
Restricted stock amount					1,029,075	£ 750,000
Fair market value					$ 6,430
Percentage of interest					6.00%	6.00%
Ambulnz UK Ltd Acquisition [Member] \| Due One [Member]
Acquisition of Businesses and Asset Acquisitions (Details) [Line Items]
Cash payable \| £						£ 381,687
Ambulnz UK Ltd Acquisition [Member] \| Due Two [Member]
Acquisition of Businesses and Asset Acquisitions (Details) [Line Items]
Cash payable					$ 523,723
Ambulnz UK Ltd Acquisition [Member] \| Due Three [Member]
Acquisition of Businesses and Asset Acquisitions (Details) [Line Items]
Cash payable \| £						96,920.3
Ambulnz UK Ltd Acquisition [Member] \| Due Four [Member]
Acquisition of Businesses and Asset Acquisitions (Details) [Line Items]
Cash payable					132,984
Fleet of Vehicles [Member] \| Clarion Medical, LLC Acquisition [Member]
Acquisition of Businesses and Asset Acquisitions (Details) [Line Items]
Payable price							$ 283,325
Equity Purchase Agreement [Member] \| EMS Direct LLC Acquisition [Member]
Acquisition of Businesses and Asset Acquisitions (Details) [Line Items]
subject to earn-out conditions		$ 11,100
Class B Common Stock [Member] \| Ambulnz UK Ltd Acquisition [Member]
Acquisition of Businesses and Asset Acquisitions (Details) [Line Items]
Outstanding shares percentage			20.00%
Restricted stock amount					$ 505,362	£ 368,313

Subsequent Events (Tables)

9 Months Ended

Sep. 30, 2021

Subsequent Events (Tables) [Line Items]

Schedule of reduction to additional paid-in capital

Common Stock outstanding prior to the Business Combination	11,500,000
Less Redemptions	(6,202,903	)
Net of Redemptions	5,297,097
Shares issued in PIPE Financing	12,500,000
Sponsor Shares	2,573,213
Legacy Shares	79,699,128
Total Shares of Common Stock immediately after the Business Combination	100,069,438

Property and Equipment, net (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2021

Dec. 31, 2020

Property and Equipment, net (Tables) [Line Items]

Schedule of property and equipment net

	September 30, 2021			December 31, 2020
Office equipment and furniture	$	1,678,072		$	1,044,555
Buildings		498,784			200,000
Land		37,800			37,800
Transportation equipment		11,765,294			10,418,045
Medical equipment		3,476,304			2,681,510
Leasehold improvements		616,446			593,300
		18,072,700			14,975,210
Less: accumulated depreciation		(7,602,103	)		(5,869,613	)
Property and equipment, net	$	10,470,597		$	9,105,597

	December 31, 2020			December 31, 2019
Office equipment and furniture	$	1,044,555		$	815,470
Buildings		200,000			—
Land		37,800			—
Vehicles		10,418,045			7,451,479
Medical equipment		2,681,510			1,670,874
Leasehold improvements		593,300			579,200
		14,975,210			10,517,023
Less: accumulated depreciation		(5,869,613	)		(4,138,317	)
Property and equipment, net	$	9,105,597		$	6,378,706

Intangibles (Details) - Schedule of intangible assets - Ambulnz, Inc. [Member] - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 14,454,664	$ 12,882,706	$ 10,727,961	$ 8,375,853
Additions			2,154,745	2,352,108
Accumulated Amortization	(3,641,582)	(2,208,600)	(2,208,600)	(757,385)
Accumulated Amortization	$ 10,813,082	$ 10,674,106	$ 10,674,106	$ 9,970,576
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)	15 years	15 years	15 years	15 years
Gross Carrying Amount	$ 37,530	$ 23,382	$ 17,197	$ 9,630
Additions			6,185	7,567
Accumulated Amortization	(5,605)	(4,107)	(4,107)	(2,783)
Accumulated Amortization	$ 31,925	$ 19,275	$ 19,275	$ 14,414
Computer Software [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)	5 years	5 years	5 years	5 years
Gross Carrying Amount	$ 294,147	$ 294,148	$ 279,249	$ 258,901
Additions			14,899	20,348
Accumulated Amortization	(204,874)	(161,332)	(161,332)	(103,120)
Accumulated Amortization	89,273	132,816	132,816	176,129
Operating licenses [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	8,375,514	8,375,514	8,175,514	7,462,210
Additions			200,000	713,304
Accumulated Amortization
Accumulated Amortization	$ 8,375,514	$ 8,375,514	$ 8,375,514	$ 8,175,514
Estimated Useful Life (Years)	Indefinite	Indefinite	Indefinite	Indefinite
Internally developed software [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 5,747,473	$ 4,189,662	$ 2,256,001	$ 645,112
Additions			1,933,661	1,610,889
Accumulated Amortization	(3,431,103)	(2,043,161)	(2,043,161)	(651,482)
Accumulated Amortization	$ 2,316,370	$ 2,146,501	$ 2,146,501	$ 1,604,519
Internally developed software [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)	4 years	4 years	4 years	4 years
Internally developed software [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)	5 years	5 years	5 years	5 years

Income Taxes (Details) - Schedule of income tax provision (benefit) - Ambulnz, Inc. [Member] - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Current:
Federal
State and local					167,443	47,032
Foreign
Current					167,443	47,032
Deferred:
Federal
State and local
Foreign
Deferred
Total income tax expense (benefit)	$ 604,608	$ 3,518	$ 613,531	$ 3,518	$ 167,443	$ 47,032

Stock-Based Compensation (Details) - Schedule of stock option activity under the Plan - Ambulnz, Inc. [Member] - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Stock-Based Compensation (Details) - Schedule of stock option activity under the Plan [Line Items]
Options Shares, Beginning	7,186	5,600	4,250
Weighted Average Exercise Price, Beginning (in Dollars per share)	$ 1,190	$ 1,236	$ 1,415
Weighted Average Remaining Contractual Life in Years, Beginning	7 years		7 years 9 months 21 days
Aggregate Intrinsic Value, Beginning (in Dollars)	$ 8,129,671	$ 1,344,800	$ 1,344,800
Options Shares , Granted/Vested	1,394	1,605	2,050
Weighted Average Exercise Price , Granted/Vested (in Dollars per share)	$ 5,043	$ 1,073	$ 1,023
Weighted Average Remaining Contractual Life in Years , Granted/Vested		9 years 1 month 9 days	10 years 3 days
Aggregate Intrinsic Value, Granted/Vested (in Dollars)
Options Shares , Exercised
Weighted Average Exercise Price , Exercised (in Dollars per share)
Weighted Average Remaining Contractual Life in Years , Exercised
Aggregate Intrinsic Value, Exercised
Options Shares , Cancelled		(19)	(700)
Weighted Average Exercise Price , Cancelled (in Dollars per share)		$ (1,023)	$ 4,104
Weighted Average Remaining Contractual Life in Years , Cancelled
Aggregate Intrinsic Value, Cancelled
Options Shares, Ending		7,186	5,600
Weighted Average Exercise Price , Ending (in Dollars per share)		$ 1,190	$ 1,236
Weighted Average Remaining Contractual Life in Years , Ending		7 years 3 months 10 days	7 years 8 months 26 days
Aggregate Intrinsic Value , Ending (in Dollars)	$ 8,129,671	$ 8,129,671	$ 1,344,800
Options Shares , Options vested and exercisable		3,855
Weighted Average Exercise Price , Options vested and exercisable		837.11
Weighted Average Remaining Contractual Life in Years , Options vested and exercisable		6 years 1 month 20 days
Aggregate Intrinsic Value , Options vested and exercisable (in Dollars)	$ 38,121,110	$ 3,967,775

Fair Value Measurements (Details) - Schedule of quantitative information regarding Level 3 fair value measurements	1 Months Ended	5 Months Ended
	Oct. 19, 2020 $ / shares	Dec. 31, 2020 $ / shares
Schedule of quantitative information regarding Level 3 fair value measurements [Abstract]
Stock price (in Dollars per share)		$ 10.15
Strike price (in Dollars per Share)	11.5	11.5
Term (in years)	5 years	5 years
Volatility	16.30%	21.20%
Risk-free rate	0.34%	0.34%
Dividend yield	0.00%	0.00%
Probability of completing a Business Combination	70.00%	70.00%

Basis of Presentation and Significant Accounting Policies (Details) - Schedule of weighted average shares outstanding and basic and diluted net income (loss) per common share - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2021
Net Loss Per Share As Reported [Member]
Basis of Presentation and Significant Accounting Policies (Details) - Schedule of weighted average shares outstanding and basic and diluted net income (loss) per common share [Line Items]
Net income loss	$ (3,042,567)	$ 1,989,868	$ (1,052,699)
Weighted average shares outstanding – Class A common stock	11,500,000	11,500,000	11,500,000
Basic and diluted net income per share – Class A common stock	$ 0	$ 0	$ 0
Weighted average shares outstanding – Class B common stock	2,875,000	2,875,000	2,875,000
Basic and diluted net income per share – Class B common stock	$ (1.06)	$ 0.69	$ (0.37)
Net Income Per Share Adjustment [Member]
Basis of Presentation and Significant Accounting Policies (Details) - Schedule of weighted average shares outstanding and basic and diluted net income (loss) per common share [Line Items]
Net income loss
Weighted average shares outstanding – Class A common stock
Basic and diluted net income per share – Class A common stock	$ (0.21)	$ 0.14	$ (0.07)
Weighted average shares outstanding – Class B common stock
Basic and diluted net income per share – Class B common stock	$ 0.85	$ (0.55)	$ 0.3
Net Income Per Share As Restated [Member]
Basis of Presentation and Significant Accounting Policies (Details) - Schedule of weighted average shares outstanding and basic and diluted net income (loss) per common share [Line Items]
Net income loss	$ (3,042,567)	$ 1,989,868	$ (1,052,699)
Weighted average shares outstanding – Class A common stock	11,500,000	11,500,000	11,500,000
Basic and diluted net income per share – Class A common stock	$ (0.21)	$ 0.14	$ (0.07)
Weighted average shares outstanding – Class B common stock	2,875,000	2,875,000	2,875,000
Basic and diluted net income per share – Class B common stock	$ (0.21)	$ 0.14	$ (0.07)

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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Business Segment Information (Details) - Schedule of operating results for business segments - Ambulnz, Inc. [Member] - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Business Segment Information (Details) - Schedule of operating results for business segments [Line Items]
Revenues	$ 85,838,988	$ 26,936,613	$ 197,394,379	$ 62,850,433	$ 94,090,658	$ 48,299,112
(Loss) income from operations	1,519,218	(2,559,259)	(95,984)	(10,319,444)	(14,757,683)	(20,762,734)
Total assets					100,172,363	100,963,796
Depreciation and amortization	2,019,576	1,369,762	5,514,303	4,065,445	5,507,655	4,182,271
Stock compensation	463,046	171,768	1,224,580	515,305	687,072	457,467
Long-lived assets					26,390,260	22,656,722
Transportation Services [Member]
Business Segment Information (Details) - Schedule of operating results for business segments [Line Items]
Revenues	17,916,162	15,242,252	65,657,142	47,577,542	63,188,855	46,424,896
(Loss) income from operations	(11,308,739)	(5,028,689)	(15,309,680)	(13,382,146)	(19,285,424)	(20,920,717)
Total assets					8,863,228	100,963,796
Depreciation and amortization	1,860,088	1,368,802	5,214,607	4,064,424	5,496,769	4,182,271
Stock compensation	458,346	171,768	1,215,180	515,305	687,072	457,467
Long-lived assets					25,710,265	22,656,722
Mobile Health Services [Member]
Business Segment Information (Details) - Schedule of operating results for business segments [Line Items]
Revenues	67,922,826	11,694,361	131,737,237	15,272,891	30,901,803	1,874,216
(Loss) income from operations	12,827,957	2,469,430	15,213,696	3,062,702	4,527,741	157,983
Total assets					11,539,435
Depreciation and amortization	159,488	960	299,696	$ 1,021	10,886
Stock compensation	$ 4,700		$ 9,400
Long-lived assets					$ 679,995

Class a Common Stock Subject to Possible Redemption (Details) - Prior to the consummation of the Business Combination, the Company’s Class A common stock feature ce	Dec. 31, 2020 USD ($)
Prior to the consummation of the Business Combination, the Company’s Class A common stock feature ce [Abstract]
Gross proceeds from issuance of potentially redeemable Class A common stock	$ 115,000,000
Less:
Proceeds allocated to Public Warrants	(3,105,000)
Class A common stock issuance costs	(6,793,491)
Plus:
Accretion of carrying value to redemption value	9,898,491
Class A common stock subject to possible redemption	$ 115,000,000

Initial Public Offering

5 Months Ended

9 Months Ended

Dec. 31, 2020

Sep. 30, 2021

Initial Public Offering [Abstract]

INITIAL PUBLIC OFFERING

NOTE 4. INITIAL PUBLIC OFFERING

Public Units

On October 19, 2020, the Company consummated its Initial Public Offering of 11,500,000 Units at $10.00 per Unit, generating gross proceeds of $115.0 million, and incurring offering costs of approximately $6.7 million, inclusive of $4.0 million in deferred underwriting commissions. Upon the closing of the Initial Public Offering and the Private Placement, $115.0 million ($10.00 per Unit) of the net proceeds of the sale of the Units in the Initial Public Offering and the Private Placement Warrants in the Private Placement were placed in the Trust Account.

Each Unit consists of one of the Company’s shares of Class A common stock, $0.0001 par value, and one-third of one redeemable warrant (the “Public Warrants” and, collectively with the Private Placement Warrants, the “warrants”). Each whole Public Warrant entitles the holder to purchase one share of Class A common stock at a price of $11.50 per share, subject to adjustment under certain circumstances.

Underwriting Agreement

The Company granted the underwriter a 45-day option to purchase up to 1,725,000 additional Units to cover any over-allotments, at the Initial Public Offering price less the underwriting discounts and commissions. On November 16, 2020, the underwriter advised the Company that it would not exercise the over-allotment option, and consequently 431,250 Class B common shares were forfeited, resulting in a decrease in the total number of Class B common shares outstanding from 3,306,250 to 2,875,000, such that the Founder Shares (as defined below) will represent 20.0% of the Company’s issued and outstanding shares after the Initial Public Offering.

The underwriter was entitled to an underwriting discount of $0.20 per unit, or $2.3 million in the aggregate, paid upon the closing of the Initial Public Offering. In addition, $0.35 per unit, or approximately $4.0 million in the aggregate, will be payable to the underwriter for deferred underwriting commissions from the amounts held in the Trust Account solely in the event that the Company completes an initial business combination, subject to the terms of the underwriting agreement.

Note 3 — Initial Public Offering

Each Unit consists of one of the Company’s shares of Class A common stock, $0.0001 par value, and one-third of one Public Warrant. Each whole Public Warrant entitles the holder to purchase one share of Class A common stock at a price of $11.50 per share, subject to adjustment under certain circumstances.

Condensed Consolidated Balance Sheets (Parentheticals) - USD ($)	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Preferred stock par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common Stock Shares Subject To Possible Redemption per value (in Dollars per share)		$ 0.0001
Common stock, shares issued		1,725,000
Ambulnz, Inc.
Net of allowance (in Dollars)	$ 5,301,498	$ 3,193,048	$ 2,519,408
Class A Common Stock
Common stock shares subject to possible redemption		11,500,000
Common stock shares subject to possible redemption per share (in Dollars per share)	$ 10	$ 10
Common stock par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued		0
Common stock, shares outstanding		0
Common stock shares subject to possible redemption	11,500,000	11,500,000
Common Stock Shares Subject To Possible Redemption per value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares issued	2,875,000	0
Common stock, shares outstanding	2,875,000	0
Class A Common Stock \| Ambulnz, Inc.
Common stock par value (in Dollars per share)
Common stock, shares authorized	78,000	78,000	78,000
Common stock, shares issued	35,497	35,497	35,497
Common stock, shares outstanding	35,497	35,497	35,497
Class B Common Stock
Common stock par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	12,500,000	12,500,000
Common stock, shares issued		2,875,000
Common stock, shares outstanding		2,875,000
Common stock, shares issued	0	2,875,000
Common stock, shares outstanding	0	2,875,000
Class B Common Stock \| Ambulnz, Inc.
Common stock par value (in Dollars per share)
Common stock, shares authorized	76,503	76,503	76,503
Common stock, shares issued	55,008	55,008	55,008
Common stock, shares outstanding	55,008	55,008	55,008
Series A Preferred Stock \| Ambulnz, Inc.
Preferred stock par value (in Dollars per share)
Preferred stock, shares authorized	40,000	40,000	40,000
Preferred stock, shares issued	28,321	28,055	28,055
Preferred stock, shares outstanding	28,321	28,055	28,055
Liquidation preference (in Dollars)		$ 84,963,000	$ 84,165,000
Liquidation preference (in Dollars)	$ 84,963,000	$ 84,165,000

Basis of Presentation and Significant Accounting Policies (Details) - Schedule of basic and diluted net income (loss) per common share - USD ($)	2 Months Ended	3 Months Ended	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2021
Class A [Member]
Numerator:
Allocation of net income (loss)		$ 479,385	$ (420,345)
Denominator:
Basic and diluted weighted average common shares outstanding (in Shares)		27,600,000	26,184,615
Basic and diluted net income (loss) per common share (in Dollars per share)		$ 0.04	$ (0.04)
Class B [Member]
Numerator:
Allocation of net income (loss)	$ (2,065)	$ 65,102	$ (87,867)
Denominator:
Basic and diluted weighted average common shares outstanding (in Shares)		3,066,666	3,046,153
Basic and diluted net income (loss) per common share (in Dollars per share)		$ 0.04	$ (0.04)

Accrued Liabilities

9 Months Ended

12 Months Ended

Sep. 30, 2021

Dec. 31, 2020

Summary of Significant Accounting Policies (Tables) [Line Items]

Accrued Liabilities [Line Items]

Accrued Liabilities

7. Accrued Liabilities

Accrued liabilities consisted of the following at the dates indicated:

	September 30, 2021		December 31, 2020
Accrued lab fees	$	8,526,602	$	4,267,665
Accrued payroll		10,464,783		2,409,105
Medicare advance		1,945,814		2,397,024
FICA/Medicare liability		1,793,551		1,793,551
Accrued general expenses		3,975,877		1,437,684
Accrued subcontractors		8,463,178		—
Accrued fuel and maintenance		549,491		181,195
Accrued workers compensation		1,965,084		538,897
Other current liabilities		194,002		50,000
Accrued legal fees		1,251,463		1,172,425
Credit card payable		43,086		6,892
Total accrued liabilities	$	39,172,931	$	14,254,438

7. Accrued Liabilities

Accrued liabilities consisted of the following at the dates indicated:

	December 31, 2020		December 31, 2019
Accrued laboratory fees	$	4,267,665	$	—
Accrued payroll		2,409,105		3,060,252
Medicare advance		2,397,024		—
FICA/Medicare liability		1,793,551		—
Accrued general expenses		1,437,684		354,082
Accrued fuel and maintenance		181,195		43,291
Accrued workers compensation		538,897		881,456
Other current liabilities		50,000		—
Accrued legal fees		1,172,425		97,425
Credit card payable		6,892		151,281
Total accrued liabilities	$	14,254,438	$	4,587,787

Accrued Liabilities (Details) - Schedule of accrued liabilities - Ambulnz, Inc. [Member] - USD ($)	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Accrued Liabilities (Details) - Schedule of accrued liabilities [Line Items]
Accrued laboratory fees		$ 4,267,665
Accrued payroll	$ 10,464,783	2,409,105	3,060,252
Medicare advance	1,945,814	2,397,024
FICA/Medicare liability	1,793,551	1,793,551
Accrued general expenses	3,975,877	1,437,684	354,082
Accrued fuel and maintenance	549,491	181,195	43,291
Accrued workers compensation	1,965,084	538,897	881,456
Other current liabilities	194,002	50,000
Accrued legal fees	1,251,463	1,172,425	97,425
Credit card payable	43,086	6,892	151,281
Total accrued liabilities	$ 39,172,931	$ 14,254,438	$ 4,587,787

Summary of Significant Accounting Policies (Tables)

5 Months Ended

9 Months Ended

12 Months Ended

Dec. 31, 2020

Sep. 30, 2021

Dec. 31, 2020

Schedule of basic and diluted net loss per share for each class of common stock

	For the period from August 11, 2020 (inception) through December 31, 2020
	Class A			Class B
Basic and diluted net loss per common share:
Numerator:
Allocation of net loss	$	(2,841,640	)	$	(1,381,893	)

Denominator:
Basic and diluted weighted average common shares outstanding		5,911,972			2,875,000
Basic and diluted net loss per common share	$	(0.48	)	$	(0.48	)

	For the Three Months Ended September 30, 2021				For the Nine Months Ended September 30, 2021						For the Period from August 11 (Inception) to September 30, 2020
	For the Three Months Ended September 30, 2021				For the Nine Months Ended September 30, 2021
	Class A		Class B		Class A			Class B			Class B
Basic and diluted net income (loss) per common share:
Numerator:
Allocation of net income (loss)	$	479,385	$	65,102	$	(420,345	)	$	(87,867	)	$	(2,065	)
Denominator:
Basic and diluted weighted average common shares outstanding		27,600,000		3,066,666		26,184,615			3,046,153
Basic and diluted net income (loss) per common share	$	0.04	$	0.04	$	(0.04	)	$	(0.04	)	$	—

Schedule of balance sheet

	As Previously Reported			Adjustments			As Restated
Balance sheet as of March 31, 2021 (unaudited)
Total assets	$	115,725,964			—		$	115,725,964
Total liabilities	$	10,894,008			—		$	10,894,008
Class A common stock subject to possible redemption		99,831,950			15,168,050			115,000,000
Preferred stock		—			—			—
Class A common stock		152			(152	)		—
Class B common stock		288			—			288
Additional paid-in capital		7,233,231			(7,233,231	)		—
Accumulated deficit		(2,233,665	)		(7,934,667	)		(10,168,332	)
Total stockholders’ equity (deficit)	$	5,000,006		$	(15,168,050	)	$	(10,168,044	)
Total Liabilities, Class A Common Stock Subject to Possible Redemption and Stockholders’ Equity (Deficit)	$	115,725,964		$	—		$	115,725,964

	As Previously Reported			Adjustments			As Restated
Balance sheet as of June 30, 2021 (unaudited)
Total assets	$	115,464,516			—		$	115,464,516
Total liabilities	$	13,675,127			—		$	13,675,127
Class A common stock subject to possible redemption		96,789,380			18,210,620			115,000,000
Preferred stock		—			—			—
Class A common stock		182			(182	)		—
Class B common stock		288			—			288
Additional paid-in capital		10,275,771			(10,275,771	)		—
Accumulated deficit		(5,276,232	)		(7,934,667	)		(13,210,899	)
Total stockholders’ equity (deficit)	$	5,000,009		$	(18,210,620	)	$	(13,210,611	)
Total Liabilities, Class A Common Stock Subject to Possible Redemption and Stockholders’ Equity (Deficit)	$	115,464,516		$	—		$	115,464,516

Schedule of supplemental disclosure of noncash financing activities

	As Previously Reported		Adjustments			As Restated
Supplemental Disclosure of Noncash Financing Activities:
Change in value of Class A common stock subject to possible redemption	$	1,989,870	$	(1,989,870	)	$	—

	As Previously Reported			Adjustments		As Restated
Supplemental Disclosure of Noncash Financing Activities:
Change in value of Class A common stock subject to possible redemption	$	(1,052,700	)	$	1,052,700	$	—

Schedule of weighted average shares outstanding and basic and diluted net income (loss) per common share

	Net Income Per Share
	As Reported		Adjustment			As Restated
Three Months Ended March 31, 2021 (Unaudited)
Net income	$	1,989,868	$	—		$	1,989,868
Weighted average shares outstanding – Class A common stock		11,500,000		—			11,500,000
Basic and diluted net income per share – Class A common stock	$	0.00	$	0.14		$	0.14
Weighted average shares outstanding – Class B common stock		2,875,000		—			2,875,000
Basic and diluted net income per share – Class B common stock	$	0.69	$	(0.55	)	$	0.14

	Net Loss Per Share
	As Reported			Adjustment			As Restated
Three Months Ended June 30, 2021 (Unaudited)
Net loss	$	(3,042,567	)	$	—		$	(3,042,567	)
Weighted average shares outstanding – Class A common stock		11,500,000			—			11,500,000
Basic and diluted net loss per share – Class A common stock	$	0.00		$	(0.21	)	$	(0.21	)
Weighted average shares outstanding – Class B common stock		2,875,000			—			2,875,000
Basic and diluted net loss per share – Class B common stock	$	(1.06	)	$	0.85		$	(0.21	)

	Net Loss Per Share
	As Reported			Adjustment			As Restated
Six Months Ended June 30, 2021 (Unaudited)
Net loss	$	(1,052,699	)	$	—		$	(1,052,699	)
Weighted average shares outstanding – Class A common stock		11,500,000			—			11,500,000
Basic and diluted net loss per share – Class A common stock	$	0.00		$	(0.07	)	$	(0.07	)
Weighted average shares outstanding – Class B common stock		2,875,000			—			2,875,000
Basic and diluted net loss per share – Class B common stock	$	(0.37	)	$	0.30		$	(0.07	)

Summary of Significant Accounting Policies (Tables) [Line Items]

Summary of estimated useful live

Asset Category		Estimated Useful Lives
Buildings		39 years
Office equipment and furniture		3 years
Vehicles		5-8 years
Medical equipment		5 years
Leasehold improvements		Shorter of useful life of asset or lease term

Asset Category		Estimated Useful Lives
Buildings		39 years
Office equipment and furniture		3 years
Vehicles		5 – 8 years
Medical equipment		5 years
Leasehold improvements		Shorter of useful life of asset or lease term

Schedule of revenue disaggregated

	Three Months Ended September 30,				Nine Months Ended September 30,
	2021		2020		2021		2020
Primary Geographical Markets
United States	$	83,286,509	$	25,345,926	$	190,595,217	$	58,916,146
United Kingdom		2,552,479		1,590,687		6,799,162		3,934,287
Total revenue	$	85,838,988	$	26,936,613	$	197,394,379	$	62,850,433

Major Segments/Service Lines
Core Transportation Services	$	17,916,162	$	15,242,251	$	65,657,141	$	47,577,542
Mobile Health		67,922,826		11,694,362		131,737,238		15,272,891
Total revenue	$	85,838,988	$	26,936,613	$	197,394,379	$	62,850,433

	For the Years Ended December 31,
	2020		2019
Primary Geographical Markets
United States	$	88,362,445	$	45,931,306
United Kingdom		5,728,213		2,367,806
Total revenue	$	94,090,658	$	48,299,112

Major Segments/Service Lines
Transportation Services	$	63,188,855	$	46,424,896
Mobile Health		30,901,803		1,874,216
Total revenue	$	94,090,658	$	48,299,112

Restatement of Previously Issued Financial Statements (Details)	5 Months Ended
	Dec. 31, 2020 USD ($) $ / shares shares
Condensed Financial Information Disclosure [Abstract]
Intangible assets	$ 5,000,001
Additional paid in capital	5,200,000
Accumulated deficit	$ 7,900,000
Reclassification of shares (in Shares) \| shares	1,305,238
Redemption value per share (in Dollars per share) \| $ / shares	$ 10

Basis of Presentation and Significant Accounting Policies (Details) - Schedule of supplemental disclosure of noncash financing activities - USD ($)	3 Months Ended	6 Months Ended
	Mar. 31, 2021	Jun. 30, 2021
As Previously Reported [Member]
Supplemental Disclosure of Noncash Financing Activities:
Change in value of Class A common stock subject to possible redemption	$ 1,989,870	$ (1,052,700)
Adjustments [Member]
Supplemental Disclosure of Noncash Financing Activities:
Change in value of Class A common stock subject to possible redemption	(1,989,870)	1,052,700
As Restated [Member]
Supplemental Disclosure of Noncash Financing Activities:
Change in value of Class A common stock subject to possible redemption

Leases (Tables) - Ambulnz, Inc. [Member]

9 Months Ended

12 Months Ended

Sep. 30, 2021

Dec. 31, 2020

Leases (Tables) [Line Items]

Schedule of comprise lease expenses

Components of total lease cost:	September 30, 2021		September 30, 2020
Operating lease expense	$	1,446,067	$	1,243,152
Short-term lease expense		256,448		77,442
Total lease cost	$	1,702,515	$	1,320,594

Components of total lease payment:	September 30, 2021		September 30, 2020
Finance lease payment	$	1,972,283	$	1,576,085
Short-term lease payment		—		—
Total lease payments	$	1,972,283	$	1,576,085

Components of total lease cost:	For the Years Ended December 31,
Components of total lease cost:	2020		2019
Operating lease expense	$	1,828,356	$	1,347,184
Short-term lease expense		175,006		82,210
Total lease cost	$	2,003,362	$	1,429,394

Components of total lease payment:	For the Years Ended December 31,
Components of total lease payment:	2020		2019
Finance lease payment	$	2,122,550	$	2,583,378
Short-term lease payment		—		—
Total lease payments	$	2,122,550	$	2,583,378

Schedule of supplemental balance sheet information

	September 30, 2021		December 31, 2020
Assets
Lease right-of-use assets	$	4,511,988	$	4,997,407
Total lease assets	$	4,511,988	$	4,997,407

Liabilities
Current liabilities:
Lease liability – current portion	$	1,552,866	$	1,620,470
Noncurrent liabilities:
Lease liability, net of current portion		3,220,829		3,638,254
Total lease liability	$	4,773,695	$	5,258,724

	September 30, 2021		December 31, 2020
Assets
Lease right-of-use assets	$	8,224,418	$	7,001,644
Total lease assets	$	8,224,418	$	7,001,644
Liabilities
Current liabilities:
Lease liability – current portion	$	2,858,622	$	1,876,765
Noncurrent liabilities:
Lease liability, net of current portion		6,233,850		5,496,899
Total lease liability	$	9,092,472	$	7,373,664

	As of December 31, 2020		As of December 31, 2019
Assets
Lease right-of-use assets	$	4,997,407	$	5,147,005
Total lease assets	$	4,997,407	$	5,147,005

Liabilities
Current liabilities:
Lease liability – current portion	$	1,620,470	$	1,252,727
Noncurrent liabilities:
Lease liability, net of current portion		3,638,254		4,411,190
Total lease liability	$	5,258,724	$	5,393,917

	As of December 31, 2020		As of December 31, 2019
Assets
Lease right-of-use assets	$	7,001,644	$	8,886,378
Total lease assets	$	7,001,644	$	8,886,378

Liabilities
Current liabilities:
Lease liability – current portion	$	1,876,765	$	1,849,086
Noncurrent liabilities:
Lease liability, net of current portion		5,496,899		6,976,621
Total lease liability	$	7,373,664	$	8,825,707

Schedule of weighted average remaining lease term and the weighted average discount rate

Weighted average remaining lease term (in years) – operating leases	4.29

Weighted average discount rate – operating leases	6.0	%

Weighted average remaining lease term (in years) – finance leases	3.68

Weighted average discount rate – finance leases	6.00	%

Weighted average remaining lease term (in years) – operating leases		4.33
Weighted average discount rate – operating leases		6.15	%

Weighted average remaining lease term (in years) – finance leases		3.15
Weighted average discount rate – finance leases		5.67	%

Schedule of maturities of operating lease liabilities

	Operating Leases
2021, remaining	$	520,185
2022		1,647,308
2023		1,200,637
2024		784,919
2025		796,541
2026 and thereafter		402,199
Total future minimum lease payments		5,351,789
Less effects of discounting		(578,094	)
Present value of future minimum lease payments	$	4,773,695

	Finance Leases
2021, remaining	$	730,383
2022		3,387,233
2023		2,628,443
2024		1,332,844
2025		1,379,690
2026 and thereafter		728,305
Total future minimum lease payments		10,186,898
Less effects of discounting		(1,094,426	)
Present value of future minimum lease payments	$	9,092,472

Years ending December 31,	Operating Leases
2021	$	1,891,942
2022		1,463,982
2023		1,025,282
2024		616,863
2025		626,645
2026 and thereafter		317,618
Total future minimum lease payments	$	5,942,332
Less effects of discounting		(683,608	)
Present value of future minimum lease payments	$	5,258,724

Years ending December 31,	Finance Leases
2021	$	2,268,132
2022		2,723,654
2023		1,966,206
2024		683,549
2025		590,439
2026 and thereafter		—
Total future minimum lease payments	$	8,231,980
Less: effects of discounting		(858,316	)
Present value of future minimum lease payments	$	7,373,664

Goodwill (Details) - Schedule changes in carrying value of goodwill - Ambulnz, Inc. [Member] - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Goodwill [Line Items]
Balance at beginning	$ 6,610,557	$ 6,307,440	$ 6,265,255
Goodwill acquired during the period		303,117	42,185
Balance at ending	$ 6,610,557	$ 6,610,557	$ 6,307,440

Notes Payable (Details) - Schedule of notes payable (Parentheticals) - Ambulnz, Inc. [Member]	Sep. 30, 2021	Dec. 31, 2020
Minimum [Member]
Notes Payable (Details) - Schedule of notes payable (Parentheticals) [Line Items]
Equipment and financing loans payable	3.00%	3.00%
Maximum [Member]
Notes Payable (Details) - Schedule of notes payable (Parentheticals) [Line Items]
Equipment and financing loans payable	5.70%	5.70%

Description of Organization and Business Operations (Details) - USD ($)				1 Months Ended	5 Months Ended	9 Months Ended	13 Months Ended
	Mar. 08, 2021	Aug. 12, 2020	Aug. 12, 2020	Oct. 19, 2020	Dec. 31, 2020	Sep. 30, 2021	Oct. 19, 2021
Description of Organization and Business Operations (Details) [Line Items]
Common stock par value (in Dollars per share)					$ 0.0001
Share price (in Dollars per share)				$ 10		$ 0.0001
Gross proceeds					$ 25,000
Deferred underwriting commissions				$ 4,000,000
Number of additional units purchased (in Shares)					1,725,000
Percentage of fair market value of assets held in trust account					80.00%	80.00%
Percentage of redemption of public shares					100.00%	100.00%
Interest to pay dissolution expenses				71,000	$ 100,000
Net tangible asset cause by redeem of public shares						$ 59,000
Working Capital						$ 47,000
Ambulnz, Inc. [Member]
Description of Organization and Business Operations (Details) [Line Items]
Share price (in Dollars per share)	$ 10
Additional shares (in Shares)	5,000,000
Business Combination [Member]
Description of Organization and Business Operations (Details) [Line Items]
Business combination acquire percentage					50.00%
Business Combination [Member]
Description of Organization and Business Operations (Details) [Line Items]
Business combination acquire percentage						50.00%
Chief Executive Officer [Member]
Description of Organization and Business Operations (Details) [Line Items]
Amount of offering costs incurred		$ 25,000	$ 25,000
Amount of offering costs incurred				$ 25,000
IPO [Member]
Description of Organization and Business Operations (Details) [Line Items]
Share price (in Dollars per share)				$ 11,500,000
Deferred underwriting commissions							$ 4,000,000
Net proceeds from sale of units					$ 115,000,000	$ 115,000,000
Net proceeds per unit (in Dollars per share)					$ 10	$ 10
Initial public offering price per unit (in Dollars per share)					$ 10
Private Placement [Member]
Description of Organization and Business Operations (Details) [Line Items]
Number of units issued (in Shares)					2,533,333	2,533,333
Share price (in Dollars per share)				$ 10	$ 1.5	$ 1.5
Gross proceeds					$ 3,800,000	$ 3,800,000
Class A Common Stock [Member]
Description of Organization and Business Operations (Details) [Line Items]
Common stock par value (in Dollars per share)					$ 0.0001	$ 0.0001
Number of units issued (in Shares)							11,500,000
Share price (in Dollars per share)						$ 11.5
Class A Common Stock [Member] \| Ambulnz, Inc. [Member]
Description of Organization and Business Operations (Details) [Line Items]
Initial public offering price per unit (in Dollars per share)					$ 10
Converted shares of Class A common stock (in Shares)	83,600,000
Class A Common Stock [Member] \| IPO [Member]
Description of Organization and Business Operations (Details) [Line Items]
Number of units issued (in Shares)				11,500,000
Share price (in Dollars per share)				$ 10			$ 10
Gross proceeds				$ 115,000,000			$ 115,000,000
Amount of offering costs incurred				6,700,000
Deferred underwriting commissions				$ 4,000,000
Amount of offering costs incurred							$ 6,700,000

Class a Common Stock Subject to Possible Redemption

5 Months Ended

9 Months Ended

12 Months Ended

Dec. 31, 2020

Sep. 30, 2021

Dec. 31, 2020

Class a Common Stock Subject to Possible Redemption [Line Items]

CLASS A COMMON STOCK SUBJECT TO POSSIBLE REDEMPTION

NOTE 8 — CLASS A COMMON STOCK SUBJECT TO POSSIBLE REDEMPTION

Prior to the consummation of the Business Combination, the Company’s Class A common stock feature certain redemption rights that were considered to be outside of the Company’s control and subject to the occurrence of future events. At December 31, 2020, there were 11,500,000 shares of Class A common stock outstanding subject to possible redemption. The carrying value of potentially redeemable Class A common stock reported in temporary equity of the balance sheet at December 31, 2020 is comprised as follows:

Gross proceeds from issuance of potentially redeemable Class A common stock	$	115,000,000
Less:
Proceeds allocated to Public Warrants		(3,105,000	)
Class A common stock issuance costs		(6,793,491	)
Plus:
Accretion of carrying value to redemption value		9,898,491
Class A common stock subject to possible redemption	$	115,000,000

Class a Common Stock Subject to Possible Redemption [Line Items]

CLASS A COMMON STOCK SUBJECT TO POSSIBLE REDEMPTION

12. Stock Based Compensation

Stock Options

In November 2017, the Company established the Ambulnz, Inc. Equity Incentive Plan (the “Plan”) and reserved 10,400 shares of Class B common stock for issuance under the Plan. The Company’s stock options generally vest on various terms based on continuous services over periods ranging from three to five years. The stock options are subject to time vesting requirements through 2028 and are nontransferable. Stock options granted have a maximum contractual term of 10 years. At September 30, 2021, 5,206 employee options had vested.

The fair value of each stock option grant is estimated on the date of grant using the Black-Scholes option-pricing model. The Company’s shares of stock are not publicly traded; however, management has taken the average of several publicly traded companies that are representative of the Company’s size and industry in order to estimate its expected stock volatility. The expected term of the options represents the period of time the instruments are expected to be outstanding. The Company bases the risk-free interest rate on the rate payable on the U.S. Treasury securities corresponding to the expected term of the awards at the date of grant. Expected dividend yield is zero based on the fact that the Company has not historically paid and does not intend to pay a dividend in the foreseeable future.

The Company utilized contemporaneous valuations in determining the fair value of its shares at the date of option grants. Prior to the Merger, each valuation utilized both the discounted cash flow and guideline public company methodologies to estimate the fair value of its shares on a non-controlling and marketable basis. The December 31, 2020 valuations also included an approach that took into consideration a pending non-binding letter of intent from Motion Acquisition Corp. The March 11, 2021 valuation report relied solely on the fair value of the Company’s shares implied by the March 8, 2021 Merger Agreement with Motion Acquisition Corp.

A discount for lack of marketability was applied to the non-controlling and marketable fair value estimates determined above. The determination of an appropriate discount for lack of marketability was based on a review of discounts on the sale of restricted shares of publicly traded companies and put-based quantitative methods. Factors that influenced the size of the discount for lack of marketability include (a) the estimated time it would take for a Company stockholder to achieve marketability, and (b) the volatility of the Company’s business.

The following assumptions were used to compute the fair value of the sole stock option grant during the period ended September 30, 2021, and 2020:

	Quarter Ended September 30,
	2021	2020
Volatility	65%	44.48%
Expected term (in years)	.5 – 2	2%
Risk-free interest rate	.15% – .62%	.14% – 1.58%
Dividend yield	0	0

The following table summarizes the Company’s stock option activity under the Plan for the period ended September 30, 2021:

	Number of Shares Outstanding		Weighted Average Exercise Price		Weighted Average Remaining Contractual Life in Years	Aggregate Intrinssic Value
Balance at December 31, 2020	7,186		$	1,190	7		8,129,671
Stock Options grants	1,394			5,043	10
Stock options exercised	—		$	—	—
Stock option forfeited	(793	)		1,704
Balance at September 30, 2021	7,787		$	1,496	7	$	38,121,110
Vested or expected to vest at September 30, 2021	5,165		$	1,276	4	$	26,626,986

The aggregate intrinsic value in the above table is calculated as the difference between fair value of the Company’s common stock price and the exercise price of the stock options. The weighted average grant date fair value per share for stock option grants during the periods ended September 30, 2021, and December 31, 2020 was $1,524 and $275, respectively, at September 30, 2021 and December 31, 2020, the total unrecognized compensation related to unvested stock option awards granted was $2,108,938 and $1,947,767, respectively, which the Company expects to recognize over a weighted-average period of approximately 2.40 years.

12. Stock-Based Compensation

Stock Options

In November 2017, the Company established the Ambulnz, Inc. Equity Incentive Plan (the “Plan”) and reserved 10,400 shares of Class B common stock for issuance under the Plan. The Company’s stock options generally vest on various terms based on continuous services over periods ranging from three to five years. The stock options are subject to time vesting requirements through 2028, and are nontransferable. Stock options granted have a maximum contractual term of 10 years. At December 31, 2020, 3,855 employee options had vested.

The Company utilized contemporaneous valuations in determining the fair value of the Class B Common non-voting shares at the date of option grants. Prior to the Merger, each valuation utilized both the discounted cash flow and guideline public company methodologies to estimate the fair value of its shares on a non-controlling and marketable basis. The March 15, 2021 valuation report relied solely on the fair value of the Company’s shares implied by the March 8, 2021 Merger Agreement with Motion Acquisition Corp.

The following assumptions were used to compute the fair value of the sole stock option grant during the years ended December 31, 2020, and 2019:

	For the Years Ended December 31,
	2020	2019
Risk-free interest rate	0.14% – 1.58%	1.58% – 1.66%
Expected term (in years)	2.0	3.0
Expected volatility	44.48%	39.28%
Dividend yield	—%	—%

The following table summarizes the Company’s stock option activity under the Plan for the years ended December 31, 2020 and 2019:

	Options Shares		Weighted Average Exercise Price			Weighted Average Remaining Contractual Life in Years	Aggregate Intrinsic Value
Outstanding at January 1, 2019	4,250		$	1,415		7.81	$	1,344,800
Granted/Vested during the year	2,050			1,023		10.01
Exercised during the year	—			—		—
Cancelled during the year	(700	)		4,104		—
Balance, December 31, 2019	5,600		$	1,236		7.74	$	1,344,800
Granted/Vested during the year	1,605			1,073		9.11
Exercised during the year	—			—		—
Cancelled during the year	(19	)		(1,023	)	—
Balance, December 31, 2020	7,186		$	1,190		7.28	$	8,129,671
Options vested and exercisable at December 31, 2020	3,855		$	837.11		6.14	$	3,967,775

The aggregate intrinsic value in the above table is calculated as the difference between fair value of the Company’s common stock price and the exercise price of the stock options. The weighted average grant date fair value per share for stock option grants during the years ended December 31, 2020, and 2019 was $275.15 and $290.93, respectively. At December 31, 2020, the total unrecognized compensation related to unvested stock option awards granted was $1,596,062, which the Company expects to recognize over a weighted-average period of approximately 2.03 years.

Stock-based compensation expense related to stock options, in aggregate, has been reported in operating expenses in the amount of $687,072 and $457,467 for the years ended December 31, 2020 and 2019, respectively.

Summary of Significant Accounting Policies (Details) - Summary of estimated useful live - Ambulnz, Inc. [Member]	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Buildings [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	39 years	39 years
Office equipment and furniture [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years	3 years
Medical equipment [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Leasehold improvements [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Leasehold improvements	Shorter of useful life of asset or lease term
Minimum [Member] \| Vehicles [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years	5 years
Maximum [Member] \| Vehicles [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	8 years	8 years

Summary of Significant Accounting Policies (Details) - Schedule of basic and diluted net loss per share for each class of common stock - USD ($)	2 Months Ended	3 Months Ended	5 Months Ended	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2021
Class A Common Stock
Numerator:
Allocation of net loss			$ (2,841,640)
Denominator:
Basic and diluted weighted average common shares outstanding		12,656,250	5,911,972	11,889,652
Basic and diluted net loss per common share		$ 0.04	$ (0.48)	$ (0.04)
Class B Common Stock
Numerator:
Allocation of net loss			$ (1,381,893)
Denominator:
Basic and diluted weighted average common shares outstanding	3,306,250	1,718,750	2,875,000	2,485,348
Basic and diluted net loss per common share		$ 0.04	$ (0.48)	$ (0.04)

Restatement of Previously Issued Financial Statements (Tables)

5 Months Ended

Dec. 31, 2020

Condensed Financial Information Disclosure [Abstract]

Schedule of effects of restatements on previously issued financial statements

	As Previously Reported			Adjustments			As Restated
Balance sheet as of October 19, 2020 (audited)
Warrant liabilities	$	—		$	5,157,000		$	5,157,000
Class A common stock subject to possible redemption		107,104,620			(5,157,000	)		101,947,620
Class A common stock		79			52			131
Additional paid-in capital		5,004,204			191,060			5,195,264
Accumulated deficit		(4,608	)		(191,112	)		(195,720	)

Balance sheet as of December 31, 2020 (audited)
Warrant liabilities	$	—		$	9,040,670		$	9,040,670
Class A common stock subject to possible redemption		106,882,750			(9,040,670	)		97,842,080
Class A common stock		81			91			172
Additional paid-in capital		5,148,390			4,074,691			9,223,081
Accumulated deficit		(148,751	)		(4,074,782	)		(4,223,533	)

Statement of Operations for the period from August 11, 2020 (inception) to December 31, 2020 (audited)
Change in fair value of warrant liabilities	$	—		$	3,883,670		$	3,883,670
Offering expense associated with warrant liabilities		—			191,112			191,112
Net loss		(148,751	)		(4,074,782	)		(4,223,533	)
Basic and diluted net loss per share, Class B common stock		(0.06	)		(1.42	)		(1.48	)

Statement of Cash Flows for the period from August 11, 2020 (inception) to December 31, 2020 (audited)
Net loss	$	(148,751	)	$	(4,074,782	)	$	(4,223,533	)
Offering costs allocable to warrant liabilities		—			191,112			191,112
Change in fair value of warrant liabilities		—			3,883,670			3,883,670
Initial classification of Class A common shares subject to possible redemption		107,104,620			(5,157,000	)		101,947,620
Change in value of Class A common shares subject to possible redemption		(221,870	)		(3,883,670	)		(4,105,540	)

Balance sheet as of October 19, 2020 (audited)	As Previously Restated and Reported in Form 10-K/A Amendment No. 1			Adjustments			As Restated
Total assets	$	116,390,976			—		$	116,390,976
Total liabilities	$	9,443,350			—		$	9,443,350
Class A common stock subject to possible redemption		101,947,620			13,052,380			115,000,000
Preferred stock		—			—			—
Class A common stock		131			(131	)		—
Class B common stock		331			—			331
Additional paid-in capital		5,195,264			(5,195,264	)		—
Accumulated deficit		(195,720	)		(7,856,985	)		(8,052,705	)
Total stockholders’ equity (deficit)	$	5,000,006		$	(13,052,380	)	$	(8,052,374	)
Total Liabilities, Class A Common Stock Subject to Possible Redemption and Stockholders’ Equity (Deficit)	$	116,390,976		$	—		$	116,390,976

Balance sheet as of December 31, 2020 (audited)	As Previously Restated and Reported in Form 10-K/A Amendment No. 1			Adjustments			As Restated
Total assets	$	116,067,608			—		$	116,067,608
Total liabilities	$	13,225,520			—		$	13,225,520
Class A common stock subject to possible redemption		97,842,080			17,157,920			115,000,000
Preferred stock		—			—			—
Class A common stock		172			(172	)		—
Class B common stock		288			—			288
Additional paid-in capital		9,223,081			(9,223,081	)		—
Accumulated deficit		(4,223,533	)		(7,934,667	)		(12,158,200	)
Total stockholders’ equity (deficit)	$	5,000,008		$	(17,157,920	)	$	(12,157,912	)
Total Liabilities, Class A Common Stock Subject to Possible Redemption and Stockholders’ Equity (Deficit)	$	116,067,608		$	—		$	116,067,608

For the Period From August 11, 2020 (Inception) Through December 31, 2020	As Previously Restated and Reported in Form 10-K/A Amendment No. 1			Adjustments			As Restated
Supplemental Disclosure of Noncash Financing Activities:
Initial value of Class A common stock subject to possible redemption	$	101,947,620		$	(101,947,620	)	$	—
Change in value of Class A common stock subject to possible redemption	$	(4,105,540	)	$	4,105,540		$	—

	Net Loss Per Share
For the Period From August 11, 2020 (Inception) Through December 31, 2020	As Previously Restated and Reported in Form 10-K/A Amendment No. 1			Adjustments			As Restated
Net loss	$	(4,223,533	)	$	—		$	(4,223,533	)
Weighted average shares outstanding – Class A common stock		11,500,000			(5,588,028	)		5,911,972
Basic and diluted net loss per share – Class A common stock	$	0.00		$	(0.48	)	$	(0.48	)
Weighted average shares outstanding – Class B common stock		2,875,000			—			2,875,000
Basic and diluted net loss per share – Class B common stock	$	(1.48	)	$	1.00		$	(0.48	)

Property and Equipment, net (Details) - Schedule of property and equipment net - Ambulnz, Inc. [Member] - USD ($)	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 18,072,700	$ 14,975,210	$ 10,517,023
Less: accumulated depreciation	(7,602,103)	(5,869,613)	(4,138,317)
Property and equipment, net	10,470,597	9,105,597	6,378,706
Office Equipment and Furniture [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,678,072	1,044,555	815,470
Buildings [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	498,784	200,000
Land [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	37,800	37,800
Transportation equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	11,765,294	10,418,045
Medical equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	3,476,304	2,681,510
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 616,446	$ 593,300	$ 579,200

Commitments and Contingencies

5 Months Ended

9 Months Ended

Dec. 31, 2020

Sep. 30, 2021

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

NOTE 6. COMMITMENTS AND CONTINGENCIES

Registration Rights

The Sponsor is entitled to registration rights with respect to the Founder Shares, Private Placement Warrants and any additional warrants that may be issued upon conversion of working capital loans pursuant to a registration rights agreement. The Sponsor will be entitled to make up to three demands, excluding short form registration demands, that the Company register such securities for sale under the Securities Act. In addition, Sponsor will have “piggy-back” registration rights to include their securities in other registration statements filed by the Company. The Company will bear the expenses incurred in connection with the filing of any such registration statements.

Note 5 — Commitments and Contingencies

Risks and Uncertainties

Management continues to evaluate the impact of the COVID-19 pandemic on the healthcare industry, which its target company operates in, and has concluded that while it is reasonably possible that the virus could have a negative effect on the Company’s financial position and results of its operations, the specific impact is not readily determinable as of the date of these condensed consolidated financial statements. The condensed consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Registration Rights

Underwriting Agreement

Pursuant to the underwriting agreement for the Initial Public Offering, $0.35 per unit, or $4.0 million in the aggregate, was payable to the underwriter for deferred underwriting commissions. The deferred fee became payable to the underwriter from the amounts held in the Trust Account upon consummation of the Business Combination.

Other Commitments and Obligations

As of September 30, 2021, the Company did not have any lease obligations or purchase commitments, and it had no long-term liabilities other than the warrant liabilities of $8.6 million and the deferred underwriting commission of $4.0 million payable from the Trust Account upon consummating the initial business combination. In addition, upon consummation of the Merger described herein, the Company was obligated to pay an M&A advisory fee to Barclays Capital Inc. from the Trust Account in the amount of approximately $3.0 million.

Acquisition of Businesses and Asset Acquisitions (Details) - Schedule of allocated based on the receipt of a valuation report - Ambulnz, Inc. [Member] - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Acquisition of Businesses and Asset Acquisitions (Details) - Schedule of allocated based on the receipt of a valuation report [Line Items]
Cash consideration	$ 465,000	$ 465,000
Contingent consideration– collection of accounts receivable	372,168	372,168
Total consideration	837,168	837,168
Accounts receivable	744,336	744,336
Other current assets	3,427	3,427
Property, plant and equipment	372,800	372,800
Intangible assets	200,000	200,000
Total identifiable assets acquired	1,320,563	1,320,563
Notes payable	372,921	372,921
Accounts receivable collections payable	372,168	372,168
Accounts payable and accrued expenses	41,423	41,423
Total liabilities assumed	786,512	786,512
Goodwill	303,117	303,117
Total purchase price	$ 837,168	$ 837,168

Stock Based Compensation (Details) - Schedule of stock option activity under the Plan - Ambulnz, Inc. [Member] - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Stock-Based Compensation (Details) - Schedule of stock option activity under the Plan [Line Items]
Number of Shares Outstanding, Beginning	7,186
Weighted Average Exercise Price, Beginning	$ 1,190
Weighted Average Remaining Contractual Life in Years, Beginning	7 years		7 years 9 months 21 days
Aggregate Intrinssic Value, Beginning	$ 8,129,671	$ 8,129,671	$ 1,344,800	$ 1,344,800
Number of Shares Outstanding, Stock Options grants	1,394	1,605	2,050
Weighted Average Exercise Price, Stock Options grants	$ 5,043	$ 1,073	$ 1,023
Weighted Average Remaining Contractual Life in Years, Stock Options grants	10 years
Number of Shares Outstanding, Stock option forfeited	(793)
Weighted Average Exercise Price, Stock option forfeited	$ 1,704
Number of Shares Outstanding, Ending	7,787	7,186
Weighted Average Exercise Price, Ending	$ 1,496	$ 1,190
Weighted Average Remaining Contractual Life in Years, Ending	7 years
Aggregate Intrinssic Value, Ending	$ 38,121,110	$ 3,967,775
Number of Shares Outstanding, Vested or expected to vest	5,165
Weighted Average Exercise Price, Vested or expected to vest	$ 1,276
Weighted Average Remaining Contractual Life in Years, Vested or expected to vest	4 years
Aggregate Intrinssic Value, Vested or expected to vest	$ 26,626,986

Summary of Significant Accounting Policies (Details) - Schedule of revenue disaggregated - Ambulnz, Inc. [Member] - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Primary Geographical Markets [Member]
Summary of Significant Accounting Policies (Details) - Schedule of revenue disaggregated [Line Items]
Total revenue	$ 85,838,988	$ 26,936,613	$ 197,394,379	$ 62,850,433	$ 94,090,658	$ 48,299,112
Major Segments/Service Lines [Member]
Summary of Significant Accounting Policies (Details) - Schedule of revenue disaggregated [Line Items]
Total revenue	85,838,988	26,936,613	197,394,379	62,850,433	94,090,658	48,299,112
Major Segments/Service Lines [Member] \| Transportation Services [Member]
Summary of Significant Accounting Policies (Details) - Schedule of revenue disaggregated [Line Items]
Total revenue					63,188,855	46,424,896
Major Segments/Service Lines [Member] \| Mobile Health [Member]
Summary of Significant Accounting Policies (Details) - Schedule of revenue disaggregated [Line Items]
Total revenue					30,901,803	1,874,216
United States [Member] \| Primary Geographical Markets [Member]
Summary of Significant Accounting Policies (Details) - Schedule of revenue disaggregated [Line Items]
Total revenue	83,286,509	25,345,926	190,595,217	58,916,146	88,362,445	45,931,306
United Kingdom [Member] \| Primary Geographical Markets [Member]
Summary of Significant Accounting Policies (Details) - Schedule of revenue disaggregated [Line Items]
Total revenue	$ 2,552,479	$ 1,590,687	$ 6,799,162	$ 3,934,287	$ 5,728,213	$ 2,367,806

Schedule of gross holding gains and fair value held-to-maturity securities

Intangibles (Details) - Schedule of intangible assets - Ambulnz, Inc. [Member] - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 14,454,664	$ 12,882,706	$ 10,727,961	$ 8,375,853
Accumulated Amortization	(3,641,582)	(2,208,600)	(2,208,600)	(757,385)
Accumulated Amortization	$ 10,813,082	$ 10,674,106	$ 10,674,106	$ 9,970,576
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)	15 years	15 years	15 years	15 years
Gross Carrying Amount	$ 37,530	$ 23,382	$ 17,197	$ 9,630
Accumulated Amortization	(5,605)	(4,107)	(4,107)	(2,783)
Accumulated Amortization	$ 31,925	$ 19,275	$ 19,275	$ 14,414
Computer Software [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)	5 years	5 years	5 years	5 years
Gross Carrying Amount	$ 294,147	$ 294,148	$ 279,249	$ 258,901
Accumulated Amortization	(204,874)	(161,332)	(161,332)	(103,120)
Accumulated Amortization	89,273	132,816	132,816	176,129
Operating licenses [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	8,375,514	8,375,514	8,175,514	7,462,210
Accumulated Amortization
Accumulated Amortization	$ 8,375,514	$ 8,375,514	$ 8,375,514	$ 8,175,514
Estimated Useful Life (Years)	Indefinite	Indefinite	Indefinite	Indefinite
Internally developed software [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 5,747,473	$ 4,189,662	$ 2,256,001	$ 645,112
Accumulated Amortization	(3,431,103)	(2,043,161)	(2,043,161)	(651,482)
Accumulated Amortization	$ 2,316,370	$ 2,146,501	$ 2,146,501	$ 1,604,519
Internally developed software [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)	4 years	4 years	4 years	4 years
Internally developed software [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life (Years)	5 years	5 years	5 years	5 years

Fair Value Measurements (Tables)

5 Months Ended

9 Months Ended

Dec. 31, 2020

Sep. 30, 2021

Fair Value Disclosures [Abstract]

Held-To-Maturity Securities		Carrying Value at December 31, 2020 (Amortized Cost)			Gross Unrealized Holding Gain			Fair Value - Quoted Prices in Active Markets (Level 1)
U.S. Treasury Bills (mature on February 18, 2021)		$	115,019,335		$	4,462		$	115,024,797

Schedule of warrant liabilities that are measured at fair value on a recurring basis

	December 31, 2020		Quoted Prices In Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Other Unobservable Input (Level 3)
Warrant Liabilities – Public Warrants	$	5,443,335	$	—	$	—	$	5,443,335
Warrant Liabilities – Private Warrants	$	3,597,335	$	—	$	—	$	3,597,335

	Fair Value Measured as of September 30, 2021
	Level 1		Level 2		Level 3		Total
Assets:
Investments held in Trust Account – money market fund holding solely U.S. Treasury Securities	$	115,000,482	$	—	$	—	$	115,000,482
Liabilities:
Public Warrant liabilities	$	5,175,000	$	—	$	—	$	5,175,000
Private Placement Warrant liabilities		—		3,420,000		—		3,420,000
Total Warrant liabilities	$	5,175,000	$	3,420,000	$	—	$	8,595,000

	Fair Value Measured as of December 31, 2020
	Level 1		Level 2		Level 3		Total
Assets:
Investments held in Trust Account – U.S. Treasury Securities	$	115,020,078	$	—	$	—	$	115,020,078
Liabilities:
Public Warrant liabilities	$	—	$	—	$	5,443,335	$	5,443,335
Private Placement Warrant liabilities		—		—		3,597,335		3,597,335
Total Warrant liabilities	$	—	$	—	$	9,040,670	$	9,040,670

Schedule of quantitative information regarding Level 3 fair value measurements

	At October 19, 2020 (Initial Measurement)			As of December 31, 2020
Stock price	$	—		$	10.15
Strike price	$	11.50		$	11.50
Term (in years)		5.0			5.0
Volatility		16.3	%		21.2	%
Risk-free rate		0.34	%		0.34	%
Dividend yield		0.0	%		0.0	%
Probability of completing a Business Combination		70.0	%		70.0	%

Schedule of changes in fair value of warrant liabilities

	Public		Private Placement		Total Warrant Liabilities
Fair value as of August 11, 2020 (inception)	$	—	$	—	$	—
Initial measurement on October 19, 2020		3,105,000		2,052,000		5,157,000
Change in fair value recognized in earnings		2,338,335		1,545,335		3,883,670
Fair value as of December 31, 2020	$	5,443,335	$	3,597,335	$	9,040,670

	Public Warrants			Private Placement Warrants			Total Warrant Liabilities
Fair value as of December 31, 2020	$	5,443,335		$	3,597,335		$	9,040,670
Transfers to Levels 1 and 2		(5,443,335	)		(3,597,335	)		(9,040,670	)
Fair value as of September 30, 2021	$	0		$	0		$	0

Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances.

Class A Common Stock Subject To Possible Redemption [Abstract]

Class A Common Stock Subject to Possible Redemption (Tables)

5 Months Ended

9 Months Ended

Dec. 31, 2020

Sep. 30, 2021

Schedule of Class A common stock reported in temporary equity of condensed consolidated balance sheets

Gross proceeds from issuance of potentially redeemable Class A common stock	$	115,000,000
Less:
Proceeds allocated to Public Warrants		(3,105,000	)
Class A common stock issuance costs		(6,793,491	)
Plus:
Accretion of carrying value to redemption value		9,898,491
Class A common stock subject to possible redemption	$	115,000,000

Gross proceeds from issuance of potentially redeemable Class A common stock	$	115,000,000
Less:
Proceeds allocated to Public Warrants		(3,105,000	)
Class A common stock issuance costs		(6,793,491	)
Plus:
Accretion of carrying value to redemption value		9,898,491
Class A common stock subject to possible redemption	$	115,000,000

Legal Proceedings	9 Months Ended	12 Months Ended
Legal Proceedings	Sep. 30, 2021	Dec. 31, 2020
Ambulnz, Inc. [Member]
Legal Proceedings [Line Items]
Legal Proceedings	17. Legal Proceedings From time to time, the Company may be involved as a defendant in legal actions that arise in the normal course of business. In the opinion of management, the Company has adequate legal defense on all legal actions, and the results of any such proceedings would not materially impact the Condensed Consolidated Financial statements of the Company. The Company provides disclosure and records loss contingencies in accordance with the loss contingencies accounting guidance. In accordance with such guidance, the Company establishes accruals for such matters when potential losses become probable and can be reasonably estimated. If the Company determines that a loss is reasonably possible and the loss or range of loss can be estimated, the Company discloses the possible loss in the Condensed Consolidated Financial statements. As of September 30, 2021 and December 31, 2020, the Company recorded a liability of $1,000,000, which represents an amount for an agreed settlement, under the terms of a memorandum of understanding, of various class-based claims, both actual and potential, under Federal and California State law over an historical period. The settlement is subject to court approval.	17. Legal Proceedings From time to time, the Company may be involved as a defendant in legal actions that arise in the normal course of business. In the opinion of management, the Company has adequate legal defense on all legal actions, and the results of any such proceedings would not materially impact the consolidated financial statements of the Company. The Company provides disclosure and records loss contingencies in accordance with the loss contingencies accounting guidance. In accordance with such guidance, the Company establishes accruals for such matters when potential losses become probable and can be reasonably estimated. If the Company determines that a loss is reasonably possible and the loss or range of loss can be estimated, the Company discloses the possible loss in the consolidated financial statements. As of December 31, 2020, the Company recorded a liability of $1,000,000, which represents an amount for an agreed settlement, under the terms of a memorandum of understanding, of various class-based claims, both actual and potential, under Federal and California State law over an historical period. The settlement is subject to court approval.

Initial Public Offering (Details) - USD ($)	1 Months Ended		5 Months Ended	9 Months Ended	13 Months Ended
Initial Public Offering (Details) - USD ($)	Nov. 16, 2020	Oct. 19, 2020	Dec. 31, 2020	Sep. 30, 2021	Oct. 19, 2021
Initial Public Offering (Details) [Line Items]
Price per unit		$ 10		$ 0.0001
Price per unit			$ 10.15
Deferred underwriting commissions (in Dollars)		$ 4,000,000
Net proceeds (in Dollars)			$ 3,800,000
Purchase additional unit (in Shares)			1,725,000
Forfeited shares (in Shares)	431,250
Issued and outstanding shares after the initial public offering	20.00%
Underwriting discount per unit			$ 0.2
Underwriting discount (in Dollars)			$ 2,300,000
Aggregate payable per unit			$ 0.35
Aggregate payable amount (in Dollars)			$ 4,000,000
Initial public offering shares issued (in Shares)		11,500,000		12,500,000
Gross proceeds (in Dollars)		$ 115,000,000		$ 6,793,491
Offering costs incurred (in Dollars)		$ 6,700,000
Maximum [Member]
Initial Public Offering (Details) [Line Items]
Common stock shares outstanding (in Shares)	3,306,250
Minimum [Member]
Initial Public Offering (Details) [Line Items]
Common stock shares outstanding (in Shares)	2,875,000
Initial Public Offering [Member]
Initial Public Offering (Details) [Line Items]
Price per unit		$ 11,500,000
Price per unit		$ 10
Gross proceeds (in Dollars)		$ 115,000,000
Offering costs (in Dollars)		6,700,000
Deferred underwriting commissions (in Dollars)					$ 4,000,000
Initial Public Offering [Member] \| Public Units [Member]
Initial Public Offering (Details) [Line Items]
Deferred underwriting commissions (in Dollars)		$ 4,000,000
Private Placement [Member]
Initial Public Offering (Details) [Line Items]
Price per unit		$ 10	$ 1.5	$ 1.5
Price per unit			1.5
Net proceeds (in Dollars)		$ 115,000,000
Initial public offering shares issued (in Shares)		115,000,000
Class A Common Stock [Member]
Initial Public Offering (Details) [Line Items]
Price per unit				11.5
Price per unit			11.5
Common stock, par value			$ 0.0001	$ 0.0001
Purchase additional unit (in Shares)			0	2,875,000
Common stock shares outstanding (in Shares)			0
Common stock par value				$ 0.0001
Class A Common Stock [Member] \| Initial Public Offering [Member]
Initial Public Offering (Details) [Line Items]
Price per unit		$ 10			$ 10
Deferred underwriting commissions (in Dollars)		$ 4,000,000

Fair Value Measurements (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Fair Value Measurements (Details) [Line Items]
Assets held trust account	$ 115,000,482	$ 115,020,078
Cash [Member]
Fair Value Measurements (Details) [Line Items]
Assets held trust account		743
U.S. Treasury Bills [Member]
Fair Value Measurements (Details) [Line Items]
Assets held trust account		$ 115,019,335
Public Warrants [Member]
Fair Value Measurements (Details) [Line Items]
Number of warrants outstanding		3,833,333
Private Placement Warrants [Member]
Fair Value Measurements (Details) [Line Items]
Number of warrants outstanding		2,533,333

Acquisition of Businesses and Asset Acquisitions

9 Months Ended

12 Months Ended

Sep. 30, 2021

Dec. 31, 2020

Acquisition of Businesses and Asset Acquisitions [Line Items]

Acquisition of Businesses and Asset Acquisitions

4. Acquisition of Businesses and Asset Acquisitions

LJH Ambulance Acquisition

On November 20, 2020, AF WI LNZ, LLC, a subsidiary of Ambulnz-FMC North America LLC (a subsidiary of Holdings), entered into the Share Purchase Agreement (“Agreement”) with LJH Ambulance (“LJH”). LJH was in the business of providing medical transportation services. The purchase price consisted of $465,000 cash consideration. The Company also agreed to pay the Seller 50% of all proceeds from accounts receivable that were outstanding as of the Agreement signing date that are actually received by the Company after the Agreement closing date.

The purchase price was allocated as follows:

Consideration:
Cash consideration	$	465,000
Contingent consideration– collection of accounts receivable		372,168
Total consideration	$	837,168

Recognized amounts of identifiable assets acquired and liabilities assumed
Accounts receivable	$	744,336
Other current assets		3,427
Property, plant and equipment		372,800
Intangible assets		200,000
Total identifiable assets acquired		1,320,563

Notes payable		372,921
Accounts receivable collections payable		372,168
Accounts payable and accrued expenses		41,423
Total liabilities assumed		786,512

Goodwill		303,117

Total purchase price	$	837,168

The Company also incurred $55,800 of transaction costs which were expensed as incurred, at the time of the closing of the acquisition, and recorded in the general and administrative account on the consolidated statement of operations. As of September 30, 2021 and December 31, 2020, the Company recorded $837,168, and $837,168, respectively, as due to seller in the consolidated balance sheet.

Ambulnz UK Ltd Acquisition

On August 19, 2021 the Company purchased the remaining 20% of Ambulnz UK Ltd’s outstanding B Ordinary shares. As a result of this transaction Ambulnz now owns 100% of Ambulnz UK Ltd. Consideration for the transaction is £750,000 (USD $1,029,075 as of September 30, 2021) of which £368,313 (USD 505,362 as of September 30, 2021) will be paid in restricted stock consisting of 77.8 Class B Common Shares of Ambulnz Inc at a fair market value per share of $6,430 and £381,687 (USD $523,723 as of September 30, 2021) in cash, payable in 4 equal monthly installments of £96,920.30 (USD $132,984 as of September 30, 2021) plus interest at 6% per annum. Cash payments are due September 30, 2021, October 31, 2021, November 30, 2021 and December 31, 2021. Restricted stock will vest and transfer restrictions shall lapse according to the following schedule: 12.8 shares on February 1, 2022, 13 shares on August 19, 2022, 13 shares on February 1, 2023, 13 shares on August 19, 2023, 13 shares on February 1, 2014, and 13 shares August 19, 2024. Vesting is contingent upon the employment of the seller, vesting will cease upon resignation by participant or if participant is terminated for cause.

4. Acquisition of Businesses and Asset Acquisitions

EMS Direct LLC Acquisition

On July 1, 2019, Ambulnz TX, LLC, a subsidiary of Ambulnz-FMC North America LLC (a subsidiary of Holdings), acquired 100% of the outstanding shares of common stock of EMS Direct LLC (“EMS”). EMS was in the business of providing medical transportation services for nursing homes, healthcare facilities and municipalities.

The aggregate purchase price payable by Ambulnz TX, LLC is $315,000, subject to adjustment, payable as follows: (a) $18,900 paid to EMS at closing; (b) $285,000 reserved pending offset against liabilities of EMS and to satisfy indemnification obligations; and (c) $11,100 to be paid subject to earn-out conditions, as defined in the equity purchase agreement. Management believed that it was highly likely that EMS would earn the earn-out payment and since it was payable 120 days after closing, the entire earn-out payment was included in calculating the fair value of the earn-out payment.

The purchase price was allocated to the EMS licenses. Proforma information has not been presented as it has been deemed to be immaterial. As of December 31, 2019, $10,173 is recorded as due to seller in the consolidated balance sheet.

Century Ambulance Service, Inc. Acquisition

On August 13, 2019, Ambulnz-FMC North America LLC, a subsidiary of Holdings, acquired 100% of the outstanding shares of common stock of Century Ambulance Service, Inc. (“Century”). Century was in the business of providing ambulette transportation services in New York City, Nassau and Suffolk Counties in New York State as a Medicaid Common Carrier ambulette service.

The aggregate purchase price payable by Ambulnz FMC-North America LLC was $400,000, consisting of $200,000 paid upon entering into the agreement with the remaining $200,000 to be paid upon the transfer of relevant regulatory approvals including the licenses to operate in New York City, Nassau and Suffolk Counties in New York State. The purchase price was allocated to the licenses acquired to operate the acquired business in New York State. Proforma information has not been presented as it has been deemed to be immaterial. As of December 31, 2020, and 2019, $200,000 is recorded as due to seller in the consolidated balance sheet.

SSG UK Specialist Ambulance Service Limited Acquisition

On September 9, 2019, Ambulnz Community Partners, Ltd. entered into an asset purchase agreement to acquire certain assets and assume certain liabilities of SSG UK Specialist Ambulance Service Limited (“SSG UK”). SSG UK was in the business of providing patient transport services.

The aggregate purchase price payable by Ambulnz Community Partners, Ltd. was $51,503 paid upon entering in the agreement. The purchase price was allocated to the vehicles acquired. Proforma information has not been presented as it has been deemed to be immaterial. The entire purchase price was paid during the year ended December 31, 2019.

Clarion Medical, LLC Acquisition

On November 11, 2019, Ambulnz PA, LLC, a subsidiary of Ambulnz NJ PA LLC (a subsidiary of Holdings), entered into an asset purchase agreement to acquire certain assets and assume certain liabilities of Clarion Medical, LLC (“Clarion”). Clarion was in the business of operating paramedic ambulance and paratransit services in Chester, Delaware, Montgomery and Philadelphia counties in the Commonwealth of Pennsylvania.

The aggregate purchase price payable by Ambulnz PA, LLC was $300,000, is payable in quarterly installments and is contingent on (i) the acquired operations meeting certain performance targets and (ii) the former shareholder’s continuing employment with the company.

The purchase price was allocated $283,325 to the fleet of vehicles, and $11,920 to a security deposit on an office lease. Proforma information has not been presented as it has been deemed to be immaterial. As of December 31, 2020 and 2019, there were no amounts due to seller.

LJH Ambulance Acquisition

The purchase price was allocated as follows:

Consideration:
Cash consideration	$	465,000
Contingent consideration – collection of accounts receivable		372,168
Total consideration	$	837,168

Recognized amounts of identifiable assets acquired and liabilities assumed
Accounts receivable	$	744,336
Other current assets		3,427
Property, plant and equipment		372,800
Intangible assets		200,000
Total identifiable assets acquired		1,320,563

Notes payable		372,921
Accounts receivable collections payable		372,168
Accounts payable and accrued expenses		41,423
Total liabilities assumed		786,512

Goodwill		303,117
Total purchase price	$	837,168

The Company also incurred $55,800 of transaction costs which were expensed as incurred, at the time of the closing of the acquisition, and recorded in the general and administrative account on the consolidated statement of operations. As of December 31, 2020, the Company recorded $837,168 as due to seller in the consolidated balance sheet.

Fair Value Measurements (Details) - Schedule of warrant liabilities that are measured at fair value on a recurring basis - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Assets:
Investments held in Trust Account – money market fund holding solely U.S. Treasury Securities	$ 115,000,482	$ 115,020,078
Liabilities:
Public Warrant liabilities	5,175,000	5,443,335
Private Placement Warrant liabilities	3,420,000	3,597,335
Total Warrant liabilities	8,595,000	9,040,670
Level 1 [Member]
Assets:
Investments held in Trust Account – money market fund holding solely U.S. Treasury Securities	115,000,482	115,020,078
Liabilities:
Public Warrant liabilities	5,175,000
Private Placement Warrant liabilities
Total Warrant liabilities	5,175,000
Level 2 [Member]
Assets:
Investments held in Trust Account – money market fund holding solely U.S. Treasury Securities
Liabilities:
Public Warrant liabilities
Private Placement Warrant liabilities	3,420,000
Total Warrant liabilities	3,420,000
Level 3 [Member]
Assets:
Investments held in Trust Account – money market fund holding solely U.S. Treasury Securities
Liabilities:
Public Warrant liabilities		5,443,335
Private Placement Warrant liabilities		3,597,335
Total Warrant liabilities		$ 9,040,670

Leases (Details) - Schedule of comprise lease expenses - Ambulnz, Inc. [Member] - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Leases (Details) - Schedule of comprise lease expenses [Line Items]
Operating lease expense	$ 1,446,067	$ 1,243,152	$ 1,828,356	$ 1,347,184
Short-term lease expense	256,448	77,442	175,006	82,210
Total lease cost	1,702,515	1,320,594	2,003,362	1,429,394
Finance lease payment	1,972,283	1,576,085
Short-term lease payment
Total lease payments	$ 1,972,283	$ 1,576,085	$ 2,122,550	$ 2,583,378

Stock Based Compensation (Details) - Schedule of fair value of the sole stock option grant - Ambulnz, Inc. [Member]	9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Stock-Based Compensation (Details) - Schedule of fair value of the sole stock option grant [Line Items]
Volatility	65.00%	44.48%	44.48%	39.28%
Expected term (in years)		2 years	2 years	3 years
Dividend yield	0.00%	0.00%
Minimum [Member]
Stock-Based Compensation (Details) - Schedule of fair value of the sole stock option grant [Line Items]
Expected term (in years)	5 years
Risk-free interest rate	15.00%	14.00%	0.14%	1.58%
Maximum [Member]
Stock-Based Compensation (Details) - Schedule of fair value of the sole stock option grant [Line Items]
Expected term (in years)	2 years
Risk-free interest rate	62.00%	1.58%	1.58%	1.66%

Stockholders’ Equity (Details) - USD ($)			1 Months Ended			5 Months Ended	9 Months Ended	12 Months Ended
Stockholders’ Equity (Details) - USD ($)	Jun. 05, 2019	Nov. 02, 2017	Aug. 24, 2021	May 23, 2019	Feb. 15, 2018	Dec. 31, 2020	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019	Oct. 19, 2020
Stockholders’ Equity (Details) [Line Items]
Common stock, description						In the case that additional shares of Class A common stock, or equity-linked securities, are issued or deemed issued in excess of the amounts issued in the Initial Public Offering and related to the closing of the initial business combination (including pursuant to a specified future issuance), the ratio at which shares of Class B common stock shall convert into shares of Class A common stock will be adjusted (unless the holders of a majority of the then-outstanding shares of Class B common stock agree to waive such adjustment with respect to any such issuance or deemed issuance, including pursuant to a specified future issuance) so that the number of shares of Class A common stock issuable upon conversion of all shares of Class B common stock will equal, in the aggregate, on an as-converted basis, 20% of the sum of the total number of all shares of common stock outstanding upon the completion of the Initial Public Offering plus all shares of Class A common stock and equity-linked securities issued or deemed issued in connection with the Company’s initial business combination (excluding any shares or equity-linked securities issued or issuable to any seller in the initial business combination).
Preferred stock, shares authorized						1,000,000	1,000,000	1,000,000
Preferred stock par value (in Dollars per share)						$ 0.0001	$ 0.0001	$ 0.0001
Shares issued							12,500,000			11,500,000
Ambulnz, Inc. [Member]
Stockholders’ Equity (Details) [Line Items]
Common stock converted				3,000
Common Stock [Member] \| Ambulnz, Inc. [Member]
Stockholders’ Equity (Details) [Line Items]
Common stock, par value (in Dollars per share)							$ 0.0001
Common stock voting rights							The Class A common stockholders have voting rights equivalent to one vote per share of common stock and the Class B common stockholders have no voting rights.	The Class A common stockholders have voting rights equivalent to one vote per share of common stock and the Class B common stockholders have no voting rights.
Number of common stock rate		1,000
Total authorized number of shares		100,000
Total authorized common shares increased				154,503
Warrant [Member] \| Ambulnz, Inc. [Member]
Stockholders’ Equity (Details) [Line Items]
Number of warrant to purchase shares	667
Purchase price (in Dollars per share)	$ 3,000
Issuance of fair value (in Dollars per share)	$ 2,078			$ 3,000	$ 5,400
Total fair value (in Dollars)	$ 1,386,026			$ 7,383,000	$ 7,381,800
Exercised shares	356.21			2,460.996
Class A Common Stock [Member]
Stockholders’ Equity (Details) [Line Items]
Authorized common shares						50,000,000	50,000,000	50,000,000
Common stock, par value (in Dollars per share)						$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares issued						1,715,792		1,715,792
Common stock, shares outstanding						1,715,792		1,715,792
Common stock subject to possible redemption						9,784,208
Class A Common Stock [Member] \| Ambulnz, Inc. [Member]
Stockholders’ Equity (Details) [Line Items]
Authorized common shares				78,000		78,000	78,000	78,000	78,000
Common stock, par value (in Dollars per share)
Common stock converted		35,597				83,600,000
Additional issued shares									926
Class A Common Stock [Member] \| Business Combination [Member]
Stockholders’ Equity (Details) [Line Items]
Authorized common shares						50,000,000	50,000,000	50,000,000
Common stock, par value (in Dollars per share)						$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares issued						11,500,000	14,375,000	11,500,000
Common stock, shares outstanding						11,500,000	14,375,000	11,500,000
Shares subject to possible redemption						11,500,000	11,500,000	11,500,000
Class A Common Stock [Member] \| Preferred Stock [Member] \| Ambulnz, Inc. [Member]
Stockholders’ Equity (Details) [Line Items]
Additional issued shares									926
Class A Common Stock [Member] \| Common Stock [Member] \| Ambulnz, Inc. [Member]
Stockholders’ Equity (Details) [Line Items]
Outstanding common shares were converted									(926)
Class B Common Stock [Member]
Stockholders’ Equity (Details) [Line Items]
Authorized common shares						12,500,000	12,500,000	12,500,000
Common stock, par value (in Dollars per share)						$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares issued						2,875,000		2,875,000
Common stock, shares outstanding						2,875,000		2,875,000
Common stock voting rights						Holders of the Company’s Class B common stock are entitled to one vote for each share
Converted basis percentage						20.00%
Class B Common Stock [Member] \| Ambulnz, Inc. [Member]
Stockholders’ Equity (Details) [Line Items]
Authorized common shares				76,503		76,503	76,503	76,503	76,503
Common stock, par value (in Dollars per share)
Common stock converted		64,402
Additional issued shares									5,328
Number of warrant to purchase shares					1,367
Purchase price (in Dollars per share)					$ 0.01
Class B Common Stock [Member] \| Business Combination [Member]
Stockholders’ Equity (Details) [Line Items]
Authorized common shares							12,500,000
Common stock, par value (in Dollars per share)							$ 0.0001
Common stock, shares issued						2,875,000		2,875,000
Common stock, shares outstanding						2,875,000		2,875,000
Common stock voting rights							Holders of the Company’s Class B common stock were entitled to one vote for each share.
Outstanding common shares were converted			2,875,000
Class B Common Stock [Member] \| Preferred Stock [Member] \| Ambulnz, Inc. [Member]
Stockholders’ Equity (Details) [Line Items]
Additional issued shares									5,328
Class B Common Stock [Member] \| Common Stock [Member] \| Ambulnz, Inc. [Member]
Stockholders’ Equity (Details) [Line Items]
Outstanding common shares were converted									(5,328)
Series A Preferred Stock [Member] \| Ambulnz, Inc. [Member]
Stockholders’ Equity (Details) [Line Items]
Preferred stock, shares authorized				40,000		40,000	40,000	40,000	40,000
Preferred stock par value (in Dollars per share)
Common stock converted									11,257
Percentage non-cumulative dividends				8.00%
Paid preferred stock value (in Dollars per share)				$ 3,000
Shares issued									16,709
Net proceeds (in Dollars)									$ 49,035,701
Number shares of services									89
Number of warrant to purchase shares				2,461
Purchase price (in Dollars per share)				$ 0.01
Series A Preferred Stock [Member] \| Preferred Stock [Member] \| Ambulnz, Inc. [Member]
Stockholders’ Equity (Details) [Line Items]
Outstanding common shares were converted									11,257
Common stock converted									11,257

Condensed Consolidated Balance Sheets - USD ($)

Sep. 30, 2021

Dec. 31, 2020

Dec. 31, 2019

Current Assets:

Cash

$ 59,319

$ 878,653

Prepaid expenses and other current assets

228,257

168,877

Prepaid expenses

168,527

Other current assets

350

Total Current Assets

287,576

1,047,530

Investments held in Trust Account

115,000,482

115,020,078

Total Assets

115,288,058

116,067,608

Current liabilities:

Accounts payable

161,067

11,658

Franchise tax payable

103,115

78,192

Other accrued liabilities

70,000

Total Current Liabilities

334,182

159,850

Warrant liabilities

8,595,000

9,040,670

Deferred underwriting commissions in connection with initial public offering

4,025,000

Total Liabilities

12,954,182

13,225,520

Commitments and Contingencies

Class A common stock, 11,500,000 shares subject to possible redemption at $10.00 per share redemption value

115,000,000

Class A common stock, $0.0001 par value, subject to possible redemption at $10.00 per share ‒ 11,500,000 shares at September 30, 2021 and December 31, 2020

115,000,000

Stockholders’ Deficit:

Preferred stock, $0.0001 par value; 1,000,000 shares authorized; none issued or outstanding

Class A common stock, $0.0001 par value; 50,000,000 shares authorized; -0- shares issued and outstanding (excluding 11,500,000 shares subject to possible redemption)

288

Class B common stock, $0.0001 par value; 12,500,000 shares authorized; 2,875,000 shares issued and outstanding(1)(2)

^[1],[2]

288

Additional paid-in capital

Accumulated deficit

(12,666,412)

(12,158,200)

Accumulated deficit

(12,158,200)

Total Stockholders’ Deficit

(12,666,124)

(12,157,912)

Total Liabilities and Stockholders’ Equity

115,288,058

116,067,608

Ambulnz, Inc.

Current Assets:

Cash

39,550,926

32,418,220

$ 47,739,610

Account receivable, net

51,497,088

24,854,957

10,162,569

Prepaid expenses and other current assets

5,681,902

1,150,491

1,241,155

Total Current Assets

96,729,916

58,423,668

59,143,334

Property and equipment, net

10,470,597

9,105,597

6,378,706

Intangibles, net

10,813,082

10,674,106

9,970,576

Goodwill

6,610,557

6,307,440

Restricted cash

3,611,569

2,039,053

4,028,125

Operating lease right-of-use assets

4,511,988

4,997,407

5,147,005

Finance lease right-of-use assets

8,224,418

7,001,644

8,886,378

Other assets

3,106,738

1,320,331

1,102,232

Total Assets

144,078,865

100,172,363

100,963,796

Current liabilities:

Accounts payable

13,378,151

3,954,123

947,938

Accrued liabilities

39,172,931

14,254,438

4,587,787

Line of credit

8,000,000

Notes payable, current

931,561

664,357

564,910

Due to seller

1,069,026

1,125,522

529,205

Operating lease liability, current

1,552,866

1,620,470

1,252,727

Finance lease liability, current

2,858,622

1,876,765

1,849,086

Total Current Liabilities

66,963,157

23,495,675

9,731,653

Notes payable, non-current

605,075

594,494

751,498

Operating lease liability, non-current

3,220,829

3,638,254

4,141,190

Finance lease liability, non-current

6,233,850

5,496,899

6,976,621

Total Liabilities

77,022,911

33,225,322

21,600,962

Commitments and Contingencies

Stockholders’ Deficit:

Preferred stock, $0.0001 par value; 1,000,000 shares authorized; none issued or outstanding

Class A common stock, $0.0001 par value; 50,000,000 shares authorized; -0- shares issued and outstanding (excluding 11,500,000 shares subject to possible redemption)

Class B common stock, $0.0001 par value; 12,500,000 shares authorized; 2,875,000 shares issued and outstanding(1)(2)

Additional paid-in capital

143,289,262

142,346,852

141,659,780

Accumulated deficit

(87,117,532)

(87,300,472)

(72,940,528)

Accumulated other comprehensive gain (loss)

123,307

(48,539)

(244,884)

Total stockholders’ equity attributable to Ambulnz, Inc. and Subsidiaries

56,295,037

54,997,841

68,474,368

Noncontrolling interests

10,760,917

11,949,200

10,888,466

Total Stockholders’ Deficit

67,055,954

66,947,041

79,362,834

Total Liabilities and Stockholders’ Equity

$ 144,078,865

$ 100,172,363

$ 100,963,796

[1]	Effective November 16, 2020, the Sponsor forfeited 431,250 Class B common shares as a result of the underwriter waiving its over-allotment option (see Note 4).
[2]	On October 14, 2020, the Sponsor effected a surrender of 431,250 Class B common shares to the Company for no consideration, resulting in a decrease in the total number of Class B common shares then outstanding from 3,737,500 to 3,306,250 (see Note 5).

Warrant Liabilities (Details) - $ / shares	5 Months Ended	9 Months Ended
Warrant Liabilities (Details) - $ / shares	Dec. 31, 2020	Sep. 30, 2021
Warrant Liabilities (Details) [Line Items]
Exercise price per share	$ 11.5	$ 11.5
Warrant redemption term	5 years	5 years
Warrant redemption, description	Once the warrants become exercisable, the Company may redeem the outstanding warrants (except for the Private Placement Warrants):• in whole and not in part;• at a price of $0.01 per Warrant;• upon a minimum of 30 days’ prior written notice of redemption; and• if, and only if, the last reported sale price of the Class A common stock equals or exceeds $18.00 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within a 30-trading day period commencing once the warrants become exercisable and ending on the third trading day prior to the date on which the Company sends the notice of redemption to the warrant holders.	Once the warrants become exercisable, the Company may redeem the outstanding warrants (except for the Private Placement Warrants):• in whole and not in part;• at a price of $0.01 per warrant;• upon a minimum of 30 days’ prior written notice of redemption; and• if, and only if, the last reported sale price of the Class A common stock equals or exceeds $18.00 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within a 30-trading day period commencing once the Warrants become exercisable and ending on the third trading day prior to the date on which the Company sends the notice of redemption to the warrant holders.
Warrant exercisable redemption, description	Commencing ninety days after the warrants become exercisable, the Company may redeem the outstanding warrants:• in whole and not in part;• at $0.10 per warrant upon a minimum of 30 days’ prior written notice of redemption provided that holders will be able to exercise their warrants on a cashless basis prior to redemption and receive that number of shares of Class A common stock to be determined by reference to an agreed table based on the redemption date and the “fair market value” of the Company’s Class A common stock;• if, and only if, the last reported sale price of the Company’s Class A common stock equals or exceeds $10.00 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) on the trading day prior to the date on which the Company sends the notice of redemption to the warrant holders;• if, and only if, the Private Placement Warrants are also concurrently called for redemption on the same terms as the outstanding Public Warrants, as described above; and• if, and only if, there is an effective registration statement covering the issuance of the shares of Class A common stock (or a security other than the Class A common stock into which the Class A common stock has been converted or exchanged for in the event the Company is not the surviving company in the initial business combination) issuable upon exercise of the warrants and a current prospectus relating thereto available throughout the 30-day period after written notice of redemption is given.	Commencing ninety days after the warrants become exercisable, the Company may redeem the outstanding Warrants:• in whole and not in part;• at $0.10 per warrant upon a minimum of 30 days’ prior written notice of redemption provided that holders will be able to exercise their warrants on a cashless basis prior to redemption and receive that number of shares of Class A common stock to be determined by reference to an agreed table based on the redemption date and the “fair market value” of the Company’s Class A common stock;• if, and only if, the last reported sale price of the Company’s Class A common stock equals or exceeds $10.00 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) on the trading day prior to the date on which the Company sends the notice of redemption to the warrant holders;• if, and only if, the Private Placement Warrants are also concurrently called for redemption on the same terms as the outstanding Public Warrants, as described above; and• if, and only if, there is an effective registration statement covering the issuance of the shares of Class A common stock (or a security other than the Class A common stock into which the Class A common stock has been converted or exchanged for in the event the Company is not the surviving company in the initial business combination) issuable upon exercise of the warrants and a current prospectus relating thereto available throughout the 30-day period after written notice of redemption is given.
Warrant [Member] \| Business Combination [Member]
Warrant Liabilities (Details) [Line Items]
Business combination, description	In addition, if (x) the Company issues additional shares or equity-linked securities for capital raising purposes in connection with the closing of the initial business combination at an issue price or effective issue price of less than $9.20 per share (as adjusted for stock splits, stock dividends, rights issuances, subdivisions, reorganizations, recapitalizations and the like) (with such issue price or effective issue price to be determined in good faith by the Company’s board of directors, and in the case of any such issuance to the Company’s Sponsor or to its officers, directors or their affiliates, without taking into account any Founder Shares held by them prior to such issuance) (the “Newly Issued Price”), (y) the aggregate gross proceeds from such issuances represent more than 60% of the total equity proceeds, and interest thereon, available for the funding of the initial business combination on the date of the consummation of the initial business combination (net of redemptions), and (z) the volume weighted average trading price of the Company’s shares of Class A common stock during the 20 trading day period starting on the trading day prior to the day on which the Company consummates its initial business combination (such price, the “Market Value”) is below $9.20 per share, the exercise price of each warrant will be adjusted (to the nearest cent) such that the effective exercise price per full share will be equal to 115% of the higher of (i) the Market Value and (ii) the Newly Issued Price, and the $18.00 per-share redemption trigger price described below will be adjusted (to the nearest cent) to be equal to 180% of the higher of (i) the Market Value and (ii) the Newly Issued Price.	In addition, if (x) the Company issues additional shares or equity-linked securities for capital raising purposes in connection with the closing of the initial business combination at an issue price or effective issue price of less than $9.20 per share (as adjusted for stock splits, stock dividends, rights issuances, subdivisions, reorganizations, recapitalizations and the like) (with such issue price or effective issue price to be determined in good faith by the Company’s board of directors, and in the case of any such issuance to the Company’s initial stockholders, officers, directors or their affiliates, without taking into account any Founder Shares held by them prior to such issuance) (the “Newly Issued Price”), (y) the aggregate gross proceeds from such issuances represent more than 60% of the total equity proceeds, and interest thereon, available for the funding of the initial business combination on the date of the consummation of the initial business combination (net of redemptions), and (z) the volume weighted average trading price of the Company’s shares of Class A common stock during the 20 trading day period starting on the trading day prior to the day on which the Company consummates its initial business combination (such price, the “Market Value”) is below $9.20 per share, the exercise price of each warrant will be adjusted (to the nearest cent) such that the effective exercise price per full share will be equal to 115% of the higher of (i) the Market Value and (ii) the Newly Issued Price, and the $18.00 per-share redemption trigger price described below will be adjusted (to the nearest cent) to be equal to 180% of the higher of (i) the Market Value and (ii) the Newly Issued Price.
Public Warrants [Member]
Warrant Liabilities (Details) [Line Items]
Number of warrants	3,833,333
Private Placement Warrants [Member]
Warrant Liabilities (Details) [Line Items]
Number of identical warrants	2,533,333

Business Segment Information

9 Months Ended

12 Months Ended

Sep. 30, 2021

Dec. 31, 2020

Business Segment Information [Line Items]

Business Segment Information

10. Business Segment Information

The Company conducts business as two operating segments, Transportation Services and Mobile Health services. In accordance with ASC 280, Segment Reporting, operating segments are components of an enterprise for which separate financial information is evaluated regularly by the chief operating decision maker, who is the chief executive officer, in deciding how to allocate resources and assessing performance. The Company’s business operates in two operating segments because the Company’s entities have two main revenue streams, and the Company’s chief operating decision maker evaluates the Company’s financial information and resources and assesses the performance of these resources by revenue stream.

The accounting policies of the segments are the same as the accounting policies of the Company as a whole. The Company evaluates the performance of its Transportation services and Mobile Health services segments based primarily on results of operations.

Operating results for the business segments of the Company are as follows:

	Transportation Services			Mobile Health Services		Total
Three Months Ended September 30, 2021
Revenues	$	17,916,162		$	67,922,826	$	85,838,988

(Loss) income from operations		(11,308,739	)		12,827,957		1,519,218

Total assets	$	115,444,782		$	28,634,083	$	144,078,865

Depreciation and amortization expense	$	1,860,088		$	159,488	$	2,019,576

Stock compensation	$	458,346		$	4,700	$	463,046

Long-lived assets	$	25,641,586		$	2,252,650	$	27,894,236

Three Months Ended September 30, 2020
Revenues	$	15,242,252		$	11,694,361	$	26,936,613

(Loss) income from operations		(5,028,689	)		2,469,430		(2,559,259	)

Total assets	$	95,201,741		$	2,545,558	$	97,747,299

Depreciation and amortization expense	$	1,368,802		$	960	$	1,369,762

Stock compensation	$	171,768		$	—	$	171,768

Long-lived assets	$	26,361,180		$	29,080	$	26,390,260

	Transportation Services			Mobile Health Services		Total
Nine Months Ended September 30, 2021
Revenues	$	65,657,142		$	131,737,237	$	197,394,379

(Loss) income from operations		(15,309,680	)		15,213,696		(95,984	)

Total assets	$	115,444,782		$	28,634,083	$	144,078,865

Depreciation and amortization expense	$	5,214,607		$	299,696	$	5,514,303

Stock compensation	$	1,215,180		$	9,400	$	1,224,580

Long-lived assets	$	25,641,586		$	2,252,650	$	27,894,236

Nine Months Ended September 30, 2020
Revenues	$	47,577,542		$	15,272,891	$	62,850,433

(Loss) income from operations		(13,382,146	)		3,062,702		(10,319,444	)

Total assets	$	93,779,420		$	2,545,558	$	96,324,978

Depreciation and amortization expense	$	4,064,424		$	1,021	$	4,065,445

Stock compensation	$	515,305		$	—	$	515,305

Long-lived assets	$	24,803,298		$	29,080	$	24,832,378

10. Business Segment Information (cont.)

Long-lived assets include property, plant and equipment, goodwill and intangible assets.

Geographic Information

Revenues by geographic location included in Note 2.

10. Business Segment Information

in two operating segments because the Company’s entities have two main revenue streams, and the Company’s chief operating decision maker evaluates the Company’s financial information and resources and assesses the performance of these resources by revenue stream.

Operating results for the business segments of the Company are as follows:

	Transportation Services			Mobile Health Services		Total
At Year Ended December 31, 2020
Revenues	$	63,188,855		$	30,901,803	$	94,090,658
(Loss) income from operations		(19,285,424	)		4,527,741		(14,757,683	)
Total assets		88,632,28			11,539,435		100,172,363
Depreciation and amortization	$	5,496,769		$	10,886	$	5,507,655
Stock compensation	$	687,072			—	$	687,072
Long-lived assets	$	25,710,265		$	679,995	$	26,390,260

At Year Ended December 31, 2019
Revenues	$	46,424,896		$	1,874,216	$	48,299,112
(Loss) income from operations		(20,920,717	)		157,983		(20,762,734	)
Total assets		100,963,796			—		100,963,796
Depreciation and amortization	$	4,182,271			—	$	4,182,271
Stock compensation	$	457,467			—	$	457,467
Long-lived assets	$	22,656,722			—	$	22,656,722

Long-lived assets include property, plant and equipment, goodwill and intangible assets.

Geographic Information

Revenues by geographic location included in Note 2.

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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